§ 23054
82 words·~1 min read·
/ca/revenue-and-taxation-code/23054A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For the purpose of applying the Bank and Corporation Tax Law of 1954 or the Bank and Corporation Tax Law as herein enacted to any period, any reference in either such law to another provision of the Bank and Corporation Tax Law of 1954 or the Bank and Corporation Tax Law as herein enacted which is not then applicable to such period shall be deemed a reference to the corresponding provision of the other law which is then applicable to such period.