California Code of Regulations
Title 18 - Public Revenues
Division 3 - Franchise Tax Board
Chapter 3.5 - Bank and Corporation Tax
- Subchapter 1 - General Provisions and Definitions
- Subchapter 2 - The Bank and Corporation Franchise Tax
- Subchapter 3 - Corporation Income Tax
- Subchapter 4 - Exempt Corporations
- Subchapter 5 - Computation of Tax when Law Changed [Repealed]
- Subchapter 6 - Gross Income
- Subchapter 7 - Net Income
- Subchapter 8 - Corporate Distributions and Adjustments [Repealed]
- Subchapter 9 - Corporate Liquidations [Repealed]
- Subchapter 10 - Corporate Organizations and Reorganizations [Repealed]
- Subchapter 11 - Insolvency Reorganizations [Repealed]
- Subchapter 12 - Pension Plan [Repealed]
- Subchapter 13 - Accounting Periods and Methods of Accounting
- Subchapter 14 - Natural Resources [Repealed]
- Subchapter 15 - Gain or Loss on Disposition of Property
- Subchapter 16 - War Loss Recoveries [Repealed]
- Subchapter 17 - Allocation of Income
- Subchapter 18 - Renegotiations [Repealed]
- Subchapter 19 - Returns and Payments [Repealed]
- Subchapter 20 - Assessments [Repealed]
- Subchapter 21 - Interest, Additions to Tax and Penal Provisions [Repealed]
- Subchapter 22 - Refunds and Credits [Repealed]
- Subchapter 23 - Collection of Tax [Repealed]
- Subchapter 24 - Administration of Tax [Repealed]
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