Revenue and Taxation Code section 24352

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).

Source: Section 24352, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=24352.­ (accessed Apr. 24, 2025).

Last Updated

Apr. 24, 2025

§ 24352’s source at ca​.gov