For purposes of Sections 24675 through 24678, a fractional part of a month shall be disregarded unless it amounts to more than half a month, in which case it should be considered as a month.
Cal. Rev. & Tax. Code § 24679
Year of Inclusion
Added by Stats. 1961, Ch. 846.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.