{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23058","citation":"Rev. & Tax. Code, § 23058","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":"Amended by Stats. 2000, Ch. 862, Sec. 44.   Effective January 1, 2001.","effective":"2001-01-01","html":"<p>Unless otherwise specifically provided therein, the provisions of any act:</p><p>(a) That affect the imposition or computation of tax, penalties, or the allowance of credits against the tax, shall be applied to taxable years beginning on or after January 1 of the year in which the act takes effect.</p><p>(b) That otherwise affect the provisions of this part shall be applied on and after the date the act takes effect.</p>","text":"Unless otherwise specifically provided therein, the provisions of any act: (a) That affect the imposition or computation of tax, penalties, or the allowance of credits against the tax, shall be applied to taxable years beginning on or after January 1 of the year in which the act takes effect. (b) That otherwise affect the provisions of this part shall be applied on and after the date the act takes effect.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-23058","source":"California Legislative Information bulk export (pubinfo)"}