GroundRules
RTC § 23032
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 11. CORPORATION TAX LAW [23001. - 25141.]
- CHAPTER 1. General Provisions and Definitions [23001. - 23060.]
- ARTICLE 2. Definitions [23030. - 23060.]
“Fiscal year” means an accounting period of twelve months or less ending on the last day of any month other than December.
Collected 2026-09-14T05:56:33Z. Source file · JSON