Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17038 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 17038
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1983-07-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) For purposes of this part, unless expressly otherwise provided, for taxable years beginning before January 1, 1984, references to the California Consumer Price Index shall mean the California Consumer Price Index for All Urban Consumers (old series).
Citator
Cal. Rev. & Tax. Code § 17038 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
(a) For purposes of this part, unless expressly otherwise provided, for taxable years beginning before January 1, 1984, references to the California Consumer Price Index shall mean the California Consumer Price Index for All Urban Consumers (old series).
(b) For taxable years beginning on or after January 1, 1984, references to the California Consumer Price Index shall mean the California Consumer Price Index for All Urban Consumers as modified for rental equivalence homeownership (new series).