Section 23002 Of Article 1. General Provisions From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 1. >> Article 1.

. 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.