Revenue and Taxation Code § 23046
‹ § 23045.6§ 23046.5 ›Open in browserleginfo ↗23046.
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. 34. Effective October 6, 1993.)