{"data":{"id":"us-ca/rtc-24679","jurisdiction":"us-ca","citation":"RTC § 24679","heading":"","body":"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.","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 3. Year of Inclusion [24661. - 24679.]"],"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":"e515e8abc35ba5e8e51f0d9828ff9ab230ade41ea7ec45062d9e0a7620f03b51","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24678","next":"us-ca/rtc-24681"},"notice":"GroundRules: Original legal text. Not legal advice."}