BlackletterCalifornia law

Revenue and Taxation Code § 5706

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 5706Official source ↗

Repealed and added by Stats. 1972, Ch. 665.

“Current calendar year” means the yearly period from the first day of January to the last day of December, inclusive for which the tax is imposed.