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Revenue and Taxation Code § 23113 (Cal.) · DecisionDepot

Statutes/Revenue and Taxation Code

California Revenue and Taxation Code

§ 23113

RTC § 23113Div. 2 · Part 11 · Ch. 2 · Art. 1

Statute text

View on leginfo.ca.gov

The tax imposed under this chapter shall attach whether a taxpayer has a taxable year of twelve months or less.

Legislative history

Added by Stats. 1949, Ch. 557.

Source: California Revenue and Taxation Code § 23113 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.