California Statutes
§ 23058. — 23058. (Amended by Stats. 2000, Ch. 862, Sec. 44.)
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
Unless otherwise specifically provided therein, the provisions of any act:
(a)That affect the imposition or computation of tax, penalties, or the allowance of credits against the tax, shall be applied to taxable years beginning on or after January 1 of the year in which the act takes effect.
(b)That otherwise affect the provisions of this part shall be applied on and after the date the act takes effect.
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California § 23058. (23058. (Amended by Stats. 2000, Ch. 862, Sec. 44.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2000, Ch. 862, Sec. 44. Effective January 1, 2001.