§ 24632
37 words·~1 min read·
/ca/revenue-and-taxation-code/24632A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The taxable year of a taxpayer may not be different than the taxable year used for purposes of the Internal Revenue Code, unless initiated or approved by the Franchise Tax Board, or otherwise required under Section 24634.