Section 24679.

Cal. Revenue and Taxation Code - RTC § 24679.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 24675.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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