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Chapter 3.5. Bank and Corporation Tax›Subchapter 1. General Provisions and Definitions›Article 2. Definitions

§ 23041-23042. “Taxable Year” and “Income Year”—Defined. [Repealed]

California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IF9DF72034C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Note: Authority and reference cited: Section 26422, Revenue and Taxation Code.

Credits

History

  1. New section filed 9-19-69; effective thirtieth day thereafter (Register 69, No. 38).

  2. Repealer filed 9-3-82; effective thirtieth day thereafter (Register 82, No. 37).

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▸Contents — California Code of Regulations, Title 18 — Division 3. Franchise Tax Board
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board

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