{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17026","citation":"Rev. & Tax. Code, § 17026","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 1. General Provisions and Definitions [17001. - 17039.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-1"}],"history":"Amended by Stats. 2019, Ch. 497, Sec. 258.   (AB 991)   Effective January 1, 2020.","effective":"2020-01-01","html":"<p>This part applies to the taxable income of taxpayers received or accrued on or after January 1, 1935.</p>","text":"This part applies to the taxable income of taxpayers received or accrued on or after January 1, 1935.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-17026","source":"California Legislative Information bulk export (pubinfo)"}