Cal. Rev. & Tax. Code § 24632

Accounting Periods

Amended by Stats. 2000, Ch. 862, Sec. 175

The taxable year of a taxpayer may not be different than the taxable year used for purposes of the Internal Revenue Code, unless initiated or approved by the Franchise Tax Board, or otherwise required under Section 24634.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.