California Revenue and Taxation Code 17010 – “Taxable year” means the calendar year or the fiscal year upon the …
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“Taxable year” means the calendar year or the fiscal year upon the basis of which the taxable income is computed under this part. If no fiscal year has been established, “taxable year” means the calendar year.
“Taxable year” means, in the case of a return made for a fractional part of a year under this part or under regulations prescribed by the Franchise Tax Board, the period for which the return is made.
Terms Used In California Revenue and Taxation Code 17010
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
(Repealed and added by Stats. 1955, Ch. 939.)