Cal. Rev. & Tax. Code § 24632

Current through the 2023 Legislative Session.

Section 24632 - Taxable year of taxpayer

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.

Ca. Rev. and Tax. Code § 24632

Amended by Stats 2000 ch 862 (AB 1843), s 175, eff. 1/1/2001.