California Revenue and Taxation Code

§ 17034

RTC § 17034 Effective Oct 6, 1993Div. 2 · Part 10 · Ch. 1

Statute text

Unless otherwise specifically provided therein, the provisions of any act:

(a)That affect the imposition or computation of taxes, additions to tax, penalties, or the allowance of credits against the tax, shall be applied to taxable years beginning on or after January 1 of the year in which the act takes effect.

(b)That otherwise affect the provisions of this part shall be applied on and after the date the act takes effect.

Legislative history

Amended (as amended by Stats. 1993, Ch. 31) by Stats. 1993, Ch. 877, Sec. 7.1. Effective October 6, 1993. Operative January 1, 1994, by Sec. 102 of Ch. 877.