Revenue and Taxation Code section 5707

“Previous calendar year” means the calendar year immediately preceding the calendar year for which the annual tax is imposed.

Source: Section 5707, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=5707. (updated Jan. 1, 1972; accessed Nov. 2, 2026).

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Up to date

Verified:
Nov. 2, 2026

§ 5707's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_5707

Original Source: Section 5707, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=5707. (last accessed May 12, 2025).