California Statutes
§ 17010. — 17010. (Repealed and added by Stats. 1955, Ch. 939.)
California·Code RTC Revenue 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
“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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California § 17010. (17010. (Repealed and added by Stats. 1955, Ch. 939.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Joye v. Franchise Tax Board
578 F.3d 1070 (Ninth Circuit, 2009)
Legislative History
Repealed and added by Stats. 1955, Ch. 939.