Cal. Rev. & Tax. Code § 19027

Current through the 2023 Legislative Session.

Section 19027 - Application of article to taxable year of less than 12 months

The application of this article to taxable years of less than 12 months shall be in accordance with regulations prescribed by the Franchise Tax Board.

Ca. Rev. and Tax. Code § 19027

Amended by Stats 2000 ch 862 (AB 1843), s 12, eff. 1/1/2001.