GroundRules
RTC § 24632
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 13. Accounting Periods and Methods of Accounting [24631. - 24726.]
- ARTICLE 1. Accounting Periods [24631. - 24637.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON