{"data":{"id":"us-ca/rtc-23058","jurisdiction":"us-ca","citation":"RTC § 23058","heading":"","body":"Unless otherwise specifically provided therein, the provisions of any act:\n(a) That affect the imposition or computation of tax, penalties, or the allowance of credits against the tax, shall be applied to taxable years beginning on or after January 1 of the year in which the act takes effect.\n(b) That otherwise affect the provisions of this part shall be applied on and after the date the act takes effect.","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":"a57956ffedf3633fec685f44c4a8cca1e137fb4e8ee79af077890e44463c35d3","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23057","next":"us-ca/rtc-23059"},"notice":"GroundRules: Original legal text. Not legal advice."}