§ 17034
73 words·~1 min read·
/ca/revenue-and-taxation-code/17034A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Unless otherwise specifically provided therein, the provisions of any act:
(a)That affect the imposition or computation of taxes, additions to tax, penalties, or the allowance of credits against the tax, shall be applied to taxable years beginning on or after January 1 of the year in which the act takes effect.
(b)That otherwise affect the provisions of this part shall be applied on and after the date the act takes effect.