Rev. & Tax. Code, § 17026 · Chapter 1. General Provisions and Definitions

Rev. & Tax. Code, § 17026

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

This part applies to the taxable income of taxpayers received or accrued on or after January 1, 1935.

Notes and commentary — not statutory text

History

Amended by Stats. 2019, Ch. 497, Sec. 258. (AB 991) Effective January 1, 2020.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17026.
Text hash: sha256 9aa244fb740fb06c0634935c3c0d632a127378f64c6767b9fdfd930a014b390e
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.