Article 1. General Provisions of California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 1. >> Article 1.

This part is known and may be cited as the Corporation Tax Law.

Except where otherwise expressly provided, all of the provisions of this part are applicable to the taxes imposed respectively under Chapter 2 (commencing with Section 23101), Chapter 2.5 (commencing with Section 23400), or Chapter 3 (commencing with Section 23501), or to the predecessor acts of this part, the Bank and Corporation Franchise Tax Act or the Corporation Income Tax Act, respectively.

A reference made in this part by number without further identification:
  (a) To a division, is a reference to that division of this code.
  (b) To a part, is a reference to that part in this division.
  (c) To a chapter, is a reference to that chapter in which it is made.
  (d) To an article, is a reference to that article in the chapter in which it is made.

Whenever this part refers to "regulations of the Franchise Tax Board," or makes similar reference, the reference authorizes the Franchise Tax Board to make rules and regulations as to the subject matter concerning which the reference is made.