§ 24352
50 words·~1 min read·
/ca/revenue-and-taxation-code/24352A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In the absence of an agreement under Section 24351 containing a provision to the contrary, a taxpayer may at any time elect in accordance with regulations prescribed by the Franchise Tax Board to change from the method of depreciation described in Section 24349(b)(2) to the method described in Section 24349(b)(1).