{"data":{"id":"us-ca/rtc-24726","jurisdiction":"us-ca","citation":"RTC § 24726","heading":"","body":"Section 483 of the Internal Revenue Code, relating to interest on certain deferred payments, shall apply, except as otherwise provided.","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 6. Adjustments Required by Changes in Method [24721. - 24726.]"],"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":"62976ebc0190803211887edd6721ea018d8e8b307f0d17b3b3964b431dadf787","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24725","next":"us-ca/rtc-24831"},"notice":"GroundRules: Original legal text. Not legal advice."}