GroundRules
RTC § 24679
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 3. Year of Inclusion [24661. - 24679.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON