Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17034 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 17034
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1993-10-06
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Unless otherwise specifically provided therein, the provisions of any act:
Citator
Cal. Rev. & Tax. Code § 17034 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
Unless otherwise specifically provided therein, the provisions of any act:
(a) That affect the imposition or computation of taxes, additions to tax, penalties, or the allowance of credits against the tax, shall be applied to taxable years beginning on or after January 1 of the year in which the act takes effect.
(b) That otherwise affect the provisions of this part shall be applied on and after the date the act takes effect.