Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17565 — Accounting Periods and Methods of Accounting
Cal. Rev. & Tax. Code § 17565
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1989-10-02
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) The taxable year of a taxpayer may not be different than the taxable year used for purposes of the Internal Revenue Code, unless initiated or approved by the Franchise Tax Board.
Citator
Cal. Rev. & Tax. Code § 17565 — Accounting Periods and Methods of Accounting is in force in the current edition of the Code, and nothing recorded condemns it.
(a) The taxable year of a taxpayer may not be different than the taxable year used for purposes of the Internal Revenue Code, unless initiated or approved by the Franchise Tax Board.
(b) For purposes of this section, whenever a taxpayer is required to make a federal return for a period of less than 12 months, that period shall be deemed to be a taxable year, and Section 17552 shall apply.