Revenue and Taxation 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.­ (updated Jan. 1, 2001; accessed Jul. 7, 2025).

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Verified:
Jul. 7, 2025

§ 23058's source at ca​.gov