Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 10.: PART 10. PERSONAL INCOME TAX/Ch. 6.: CHAPTER 6. Accounting Periods and Methods of Accounting/§ 17556.
California Statutes

§ 17556. — 17556. (Added by Stats. 1983, Ch. 1102, Sec. 22.)

California § 17556.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 6.CHAPTER 6. Accounting Periods and Methods of Accounting

This text of California § 17556. (17556. (Added by Stats. 1983, Ch. 1102, Sec. 22.)) 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 § 17556. (2026).

Text

Notwithstanding Section 442 of the Internal Revenue Code, the estate may change its annual accounting period one time without the approval of the Franchise Tax Board.

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Legislative History

Added by Stats. 1983, Ch. 1102, Sec. 22. Effective September 27, 1983.
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California § 17556., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17556..