{"data":{"id":"us-ca/rtc-24632","jurisdiction":"us-ca","citation":"RTC § 24632","heading":"","body":"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.","path":["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.]"],"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":"afb06abdd2395fb4e9bd1b706e245a14674db2c57011ba0009e658069fde646e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24631","next":"us-ca/rtc-24633"},"notice":"GroundRules: Original legal text. Not legal advice."}