Cal. Rev. & Tax. Code § 23003

A reference made in this part by number without further identification:

(a)To a division, is a reference to that division of this code.

(b)To a part, is a reference to that part in this division.

(c)To a chapter, is a reference to that chapter in which it is made.

(d)To an article, is a reference to that article in the chapter in which it is made.