California Statutes
§ 24632. — 24632. (Amended by Stats. 2000, Ch. 862, Sec. 175.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 11. PART 11. CORPORATION TAX LAW·Ch. 13. CHAPTER 13. Accounting Periods and Methods of Accounting·Art. 1. ARTICLE 1. Accounting Periods
The taxable year of a taxpayer may not be different than the taxable year used for purposes of the Internal Revenue Code, unless initiated or approved by the Franchise Tax Board, or otherwise required under Section 24634.
Free access — add to your briefcase to read the full text and ask questions with AI
California § 24632. (24632. (Amended by Stats. 2000, Ch. 862, Sec. 175.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2000, Ch. 862, Sec. 175. Effective January 1, 2001.