Rev. & Tax. Code, § 19027 · Article 2. Banks and Corporations

Rev. & Tax. Code, § 19027

Verbatim from the official edition

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

The application of this article to taxable years of less than 12 months shall be in accordance with regulations prescribed by the Franchise Tax Board.

Notes and commentary — not statutory text

History

Amended by Stats. 2000, Ch. 862, Sec. 12. Effective January 1, 2001.

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=19027.
Text hash: sha256 8681b0edfe50bbf8a7c61b497be6ee992bf167d2ee442e8981a44c9c5a2c69a7
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.