Section 17020.7.

Cal. Revenue and Taxation Code - RTC § 17020.7.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
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.

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

Starting a business in California? California LLC guide: costs and requirements