Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24352 — Deductions
Cal. Rev. & Tax. Code § 24352
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
In the absence of an agreement under Section 24351 containing a provision to the contrary, a taxpayer may at any time elect in accordance with regulations prescribed by the Franchise Tax Board to change from the method of depreciation described in Section 24349(b)(2) to the method described in…
Citator
Cal. Rev. & Tax. Code § 24352 — Deductions is in force in the current edition of the Code, and nothing recorded condemns it.
In the absence of an agreement under Section 24351 containing a provision to the contrary, a taxpayer may at any time elect in accordance with regulations prescribed by the Franchise Tax Board to change from the method of depreciation described in Section 24349(b)(2) to the method described in Section 24349(b)(1).