CA Rev & Tax Code Section 23058

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.

Source: Section 23058, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23058..

Last Updated

Aug. 19, 2023

§ 23058’s source at ca.gov

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Location: https://california.public.law/codes/ca_rev_and_tax_code_section_23058

Original Source: Section 23058, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23058. (last accessed Aug. 19, 2023).