California Revenue & Taxation Code Cal. Rev. & Tax. Code § 23039 Official textleginfo.legislature.ca.govSharePrintCopy citation “Bank” includes national banking associations. “Bank” includes any “bank” operated by any receiver, liquidator, referee, trustee or other officers or agents appointed by any court, or an assignee for the benefit of creditors. Source: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous23038.5Next ›23040 Nearby sections (25 sections)23034230352303623036.323036.423036.523036.623036.123036.2230372303823038.5230392304023040.1230412304223043.5230442304523045.123045.323045.523045.223045.4Full table of contents →