California Statutes
§ 23032. — 23032. (Added by Stats. 1949, Ch. 557.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 11. PART 11. CORPORATION TAX LAW·Ch. 1. CHAPTER 1. General Provisions and Definitions·Art. 2. ARTICLE 2. Definitions
“Fiscal year” means an accounting period of twelve months or less ending on the last day of any month other than December.
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California § 23032. (23032. (Added by Stats. 1949, Ch. 557.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1949, Ch. 557.