California Revenue and Taxation Code

§ 5706

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

RTC § 5706Div. 1 · Part 12 · Ch. 1

“Current calendar year” means the yearly period from the first day of January to the last day of December, inclusive for which the tax is imposed.

Legislative history

Repealed and added by Stats. 1972, Ch. 665.