California Revenue and Taxation Code

§ 19150

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 19150 Effective Jan 1, 2001Div. 2 · Part 10.2 · Ch. 4 · Art. 7

Statute text

View on leginfo.ca.gov

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.

Legislative history

Amended by Stats. 2000, Ch. 862, Sec. 28. Effective January 1, 2001.