§ 23058
70 words·~1 min read·
/ca/revenue-and-taxation-code/23058A 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 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.