BlackletterCalifornia law

Revenue and Taxation Code § 19027

ARTICLE 2. Banks and Corporations

Current as of September 28, 2026Rev. & Tax. Code, § 19027Official source ↗

Amended by Stats. 2000, Ch. 862, Sec. 12. Effective January 1, 2001.

The application of this article to taxable years of less than 12 months shall be in accordance with regulations prescribed by the Franchise Tax Board.