Revenue and Taxation Code section 24632

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.

Source: Section 24632, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24632. (updated Jan. 1, 2001; accessed Jun. 23, 2025).

24631
24632
24633
24633.5
24634
24636
24637

Up to date

Verified:
Jun. 23, 2025

§ 24632's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24632

Original Source: Section 24632, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24632. (last accessed May 12, 2025).