Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 5707 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 5707
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Previous calendar year” means the calendar year immediately preceding the calendar year for which the annual tax is imposed.
Citator
Cal. Rev. & Tax. Code § 5707 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Previous calendar year” means the calendar year immediately preceding the calendar year for which the annual tax is imposed.