California Revenue and Taxation Code 19150 – The application of Sections 19142 to 19151, inclusive, to taxable …
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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.
(Amended by Stats. 2000, Ch. 862, Sec. 28. Effective January 1, 2001.)
Terms Used In California Revenue and Taxation Code 19150
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20