Section 19150.

Cal. Revenue and Taxation Code - RTC § 19150.
in effect
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The application of Sections 19142 to 19151, inclusive, to taxable years of less than 12 months shall be in accordance with regulations prescribed by the Franchise Tax Board.

References

referencesCal. Revenue and Taxation Code - RTC § 19142.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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