{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23032","citation":"Rev. & Tax. Code, § 23032","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 11. CORPORATION TAX LAW [23001. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11"},{"name":"CHAPTER 1. General Provisions and Definitions [23001. - 23060.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-1"},{"name":"ARTICLE 2. Definitions [23030. - 23060.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-1/article-2"}],"history":"Added by Stats. 1949, Ch. 557.","effective":null,"html":"<p>“Fiscal year” means an accounting period of twelve months or less ending on the last day of any month other than December.</p>","text":"“Fiscal year” means an accounting period of twelve months or less ending on the last day of any month other than December.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-23032","source":"California Legislative Information bulk export (pubinfo)"}