Revenue and Taxation Code section 24679

For purposes of Sections 24675 through 24678, a fractional part of a month shall be disregarded unless it amounts to more than half a month, in which case it should be considered as a month.

Source: Section 24679, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24679. (updated Jan. 1, 1961; accessed Sep. 15, 2025).

24661
24661.3
24661.5
24661.6
24667
24668.1
24672
24673
24673.2
24674
24675
24676
24676.5
24677
24678
24679

Up to date

Verified:
Sep. 15, 2025

§ 24679's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24679

Original Source: Section 24679, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24679. (last accessed May 12, 2025).