California Revenue and Taxation Code

§ 5707

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

RTC § 5707Div. 1 · Part 12 · Ch. 1

“Previous calendar year” means the calendar year immediately preceding the calendar year for which the annual tax is imposed.

Legislative history

Repealed and added by Stats. 1972, Ch. 665.