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Cal. Revenue and Taxation Code § 17020.7

Cal. Revenue and Taxation Code § 17020.7

California · California Revenue and Taxation Code · Status: effective · Effective 1993-10-06

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Cal. Revenue and Taxation Code § 17020.7, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920437
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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.