Section 31899.1.

Cal. Government Code - GOV § 31899.1.
in effect
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(a) The definitions in Chapter 3 (commencing with Section 31450) of this part shall apply to this chapter. (b) The term “Internal Revenue Code” includes all regulations, revenue rulings, notices, and revenue procedures issued by the Internal Revenue Service.

References

referencesCal. Government Code - GOV § 31450.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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