{"data":{"id":"us-ca/rtc-23032","jurisdiction":"us-ca","citation":"RTC § 23032","heading":"","body":"“Fiscal year” means an accounting period of twelve months or less ending on the last day of any month other than December.","path":["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.]"],"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":"bc9b31288f1470b0ffd5be55e3f30888d91c185067b0ab43492b723c0b12107d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23031","next":"us-ca/rtc-23033"},"notice":"GroundRules: Original legal text. Not legal advice."}