Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24679 — Year of Inclusion
Cal. Rev. & Tax. Code § 24679
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
For purposes of Sections 24675 through 24678, a fractional part of a month shall be disregarded unless it amounts to more than half a month, in which case it should be considered as a month.
Citator
Cal. Rev. & Tax. Code § 24679 — Year of Inclusion is in force in the current edition of the Code, and nothing recorded condemns it.
For purposes of Sections 24675 through 24678, a fractional part of a month shall be disregarded unless it amounts to more than half a month, in which case it should be considered as a month.