Cal. Rev. & Tax. Code § 17865

Current through the 2023 Legislative Session.

Section 17865 - Applicability of Part IV of Subchapter K of Chapter 1 of Subtitle A of IRC

Part IV of Subchapter K of Chapter 1 of Subtitle A of the Internal Revenue Code (commencing with Section 771 of the Internal Revenue Code), shall not apply, except as otherwise provided.

Ca. Rev. and Tax. Code § 17865

Added by Stats. 1998, Ch. 322, Sec. 37. Effective August 20, 1998.