Revenue and Taxation Code § 19027
‹ § 19026§ 19031 ›Open in browserleginfo ↗19027.
The application of this article to taxable years of less than 12 months shall be in accordance with regulations prescribed by the Franchise Tax Board.
(Amended by Stats. 2000, Ch. 862, Sec. 12. Effective January 1, 2001.)