BlackletterCalifornia law

Revenue and Taxation Code § 23033

ARTICLE 2. Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 23033Official source ↗

Added by Stats. 1949, Ch. 557.

“Paid or incurred” and “paid or accrued” shall be construed according to the method of accounting upon the basis of which net income is computed.