Section 23047.

Cal. Revenue and Taxation Code - RTC § 23047.
in effect
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Section 7701(e) of the Internal Revenue Code, relating to treatment of certain contracts for providing services, etc., shall apply, except as otherwise provided.

References

referencesCal. Revenue and Taxation Code - RTC § 7701.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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