Revenue and Taxation Code § 24632

ARTICLE 1. Accounting Periods

Current as of September 28, 2026Rev. & Tax. Code, § 24632Official source ↗

Amended by Stats. 2000, Ch. 862, Sec. 175. Effective January 1, 2001.

The taxable year of a taxpayer may not be different than the taxable year used for purposes of the Internal Revenue Code, unless initiated or approved by the Franchise Tax Board, or otherwise required under Section 24634.