Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23058 — Definitions
Cal. Rev. & Tax. Code § 23058
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2001-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Unless otherwise specifically provided therein, the provisions of any act:
Citator
Cal. Rev. & Tax. Code § 23058 — 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 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.