This part applies to the taxable income of taxpayers received or accrued on or after January 1, l935.
Cal. Rev. & Tax. Code § 17026
General Provisions and Definitions
Showing this section's text as in effect on January 1, 2011 (in force January 1, 2011 – January 1, 2019). View current text →
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.