Home/California/Statutes/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. 3.: ARTICLE 3. Year of Inclusion/§ 24679.
California Statutes

§ 24679. — 24679. (Added by Stats. 1961, Ch. 846.)

California § 24679.
JurisdictionCalifornia
Code RTCRevenue 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. 3.ARTICLE 3. Year of Inclusion

This text of California § 24679. (24679. (Added by Stats. 1961, Ch. 846.)) 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 § 24679. (2026).

Text

For purposes of Sections 24675 through 24678, a fractional part of a month shall be disregarded unless it amounts to more than half a month, in which case it should be considered as a month.

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Legislative History

Added by Stats. 1961, Ch. 846.
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California § 24679., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/24679..