California Revenue and Taxation Code

§ 23058

RTC § 23058 Effective Jan 1, 2001Div. 2 · Part 11 · Ch. 1 · Art. 2

Statute text

Unless otherwise specifically provided therein, the provisions of any act:

(a)That affect the imposition or computation of tax, penalties, or the allowance of credits against the tax, shall be applied to taxable years beginning on or after January 1 of the year in which the act takes effect.

(b)That otherwise affect the provisions of this part shall be applied on and after the date the act takes effect.

Legislative history

Amended by Stats. 2000, Ch. 862, Sec. 44. Effective January 1, 2001.