California Revenue and Taxation Code

§ 24632

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 24632 Effective Jan 1, 2001Div. 2 · Part 11 · Ch. 13 · Art. 1

Statute text

View on leginfo.ca.gov

The taxable year of a taxpayer may not be different than the taxable year used for purposes of the Internal Revenue Code, unless initiated or approved by the Franchise Tax Board, or otherwise required under Section 24634.

Legislative history

Amended by Stats. 2000, Ch. 862, Sec. 175. Effective January 1, 2001.