California Revenue and Taxation Code

§ 19904

RTC § 19904 Effective Sep 28, 2022Div. 2 · Part 10.4

Statute text

(a)The elective tax authorized by this part shall be due and payable as follows:

(1)For taxable years beginning on or after January 1, 2021, and before January 1, 2022, on or before the due date of the original return that the qualified entity is required to file pursuant to Part 10.2 (commencing with Section 18401) without regard to any extension of time for filing the return, for the taxable year of the election made pursuant to Section 19900.

(2)For each taxable year beginning on or after January 1, 2022, and before January 1, 2026, as follows:

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Legislative history

Amended by Stats. 2022, Ch. 705, Sec. 2. (SB 851) Effective September 28, 2022. Conditionally inoperative pursuant to Section 19906. Repealed on or before December 1, 2026, pursuant to Section 19906.