Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 5706 — General Provisions and Definitions

Cal. Rev. & Tax. Code § 5706

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

“Current calendar year” means the yearly period from the first day of January to the last day of December, inclusive for which the tax is imposed.

Citator

Cal. Rev. & Tax. Code § 5706 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

“Current calendar year” means the yearly period from the first day of January to the last day of December, inclusive for which the tax is imposed.