Revenue and Taxation Code § 17020.7
‹ § 17020.6§ 17020.8 ›Open in browserleginfo ↗17020.7.
Section 7701(a)(46) of the Internal Revenue Code, relating to determination of whether there is a collective bargaining agreement, shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 877, Sec. 2. Effective October 6, 1993.)