California Revenue and Taxation Code

§ 23041

RTC § 23041 Effective Sep 30, 2003Div. 2 · Part 11 · Ch. 1 · Art. 2

Statute text

“Taxable year” means:

(a)For the purposes of the tax imposed under Chapter 2 (commencing with Section 23101), the calendar year, or the fiscal year for which the tax is payable.

(b)For the purposes of the tax imposed under Chapter 1.5 (commencing with Section 23081), Chapter 3 (commencing with Section 23501), or Chapter 4 (commencing with Section 23701), the calendar year or the fiscal year upon the basis of which the net income is computed.

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Legislative history

Amended by Stats. 2003, Ch. 633, Sec. 6. Effective September 30, 2003.