California Revenue and Taxation Code

§ 24352

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

RTC § 24352Div. 2 · Part 11 · Ch. 7 · Art. 1

Statute text

View on leginfo.ca.gov

In the absence of an agreement under Section 24351 containing a provision to the contrary, a taxpayer may at any time elect in accordance with regulations prescribed by the Franchise Tax Board to change from the method of depreciation described in Section 24349(b)(2) to the method described in Section 24349(b)(1).

Legislative history

Added by Stats. 1959, Ch. 1127.