This part applies to the taxable income of taxpayers received or accrued on or after January 1, 1935.
Cal. Rev. & Tax. Code § 17026
General Provisions and Definitions
Known as the Personal Income Tax Law
The act spans §§ 17001–17039 (60 sections).
Amended by Stats. 2019, Ch. 497, Sec. 258
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.