§ 17010
73 words·~1 min read·
/ca/revenue-and-taxation-code/17010A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
“Taxable year” means the calendar year or the fiscal year upon the basis of which the taxable income is computed under this part. If no fiscal year has been established, “taxable year” means the calendar year.
“Taxable year” means, in the case of a return made for a fractional part of a year under this part or under regulations prescribed by the Franchise Tax Board, the period for which the return is made.