California Statutes
§ 17010. — 17010. (Repealed and added by Stats. 1955, Ch. 939.)
California § 17010.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 1.CHAPTER 1. General Provisions and Definitions
This text of California § 17010. (17010. (Repealed and added by Stats. 1955, Ch. 939.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 17010. (2026).
Text
“Taxable year” means the calendar year or the fiscal year upon the basis of which the taxable income is computed under this part. If no fiscal year has been established, “taxable year” means the calendar year.
“Taxable year” means, in the case of a return made for a fractional part of a year under this part or under regulations prescribed by the Franchise Tax Board, the period for which the return is made.
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Related
Joye v. Franchise Tax Board
578 F.3d 1070 (Ninth Circuit, 2009)
Legislative History
Repealed and added by Stats. 1955, Ch. 939.
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Bluebook (online)
California § 17010., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17010..