Section 24632.

Cal. Revenue and Taxation Code - RTC § 24632.
in effect
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The taxable year of a taxpayer may not be different than the taxable year used for purposes of the Internal Revenue Code, unless initiated or approved by the Franchise Tax Board, or otherwise required under Section 24634.

References

referencesCal. Revenue and Taxation Code - RTC § 24634.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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