Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17010 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 17010
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Taxable year” means the calendar year or the fiscal year upon the basis of which the taxable income is computed under this part. If no fiscal year has been established, “taxable year” means the calendar year.
Citator
Cal. Rev. & Tax. Code § 17010 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Taxable year” means the calendar year or the fiscal year upon the basis of which the taxable income is computed under this part. If no fiscal year has been established, “taxable year” means the calendar year.
“Taxable year” means, in the case of a return made for a fractional part of a year under this part or under regulations prescribed by the Franchise Tax Board, the period for which the return is made.