{"data":{"id":"us-ca/rtc-19027","jurisdiction":"us-ca","citation":"RTC § 19027","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","CHAPTER 4. Payments and Assessments [19001. - 19195.]","ARTICLE 2. Banks and Corporations [19021. - 19027.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"8681b0edfe50bbf8a7c61b497be6ee992bf167d2ee442e8981a44c9c5a2c69a7","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19026","next":"us-ca/rtc-19031"},"notice":"GroundRules: Original legal text. Not legal advice."}