Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 23032 — Definitions

Cal. Rev. & Tax. Code § 23032

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

“Fiscal year” means an accounting period of twelve months or less ending on the last day of any month other than December.

Citator

Cal. Rev. & Tax. Code § 23032 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

“Fiscal year” means an accounting period of twelve months or less ending on the last day of any month other than December.