Rev. & Tax. Code, § 23032 · Article 2. Definitions

Rev. & Tax. Code, § 23032

Verbatim from the official edition

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

“Fiscal year” means an accounting period of twelve months or less ending on the last day of any month other than December.

Notes and commentary — not statutory text

History

Added by Stats. 1949, Ch. 557.

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=23032.
Text hash: sha256 bc9b31288f1470b0ffd5be55e3f30888d91c185067b0ab43492b723c0b12107d
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.