Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23113 — Definitions and General Provisions
Cal. Rev. & Tax. Code § 23113
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The tax imposed under this chapter shall attach whether a taxpayer has a taxable year of twelve months or less.
Citator
Cal. Rev. & Tax. Code § 23113 — Definitions and General Provisions is in force in the current edition of the Code, and nothing recorded condemns it.
The tax imposed under this chapter shall attach whether a taxpayer has a taxable year of twelve months or less.