Current as of September 28, 2026Rev. & Tax. Code, § 19150Official source ↗
Amended by Stats. 2000, Ch. 862, Sec. 28. Effective January 1, 2001.
The application of Sections 19142 to 19151, inclusive, to taxable years of less than 12 months shall be in accordance with regulations prescribed by the Franchise Tax Board.