California Revenue and Taxation Code

§ 23032

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

RTC § 23032Div. 2 · Part 11 · Ch. 1 · Art. 2

“Fiscal year” means an accounting period of twelve months or less ending on the last day of any month other than December.

Legislative history

Added by Stats. 1949, Ch. 557.