Rev. & Tax. Code, § 23041 · Article 2. Definitions
Rev. & Tax. Code, § 23041
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
“Taxable year” means:
(a) For the purposes of the tax imposed under Chapter 2 (commencing with Section 23101), the calendar year, or the fiscal year for which the tax is payable.
(b) For the purposes of the tax imposed under Chapter 1.5 (commencing with Section 23081), Chapter 3 (commencing with Section 23501), or Chapter 4 (commencing with Section 23701), the calendar year or the fiscal year upon the basis of which the net income is computed.
(c) For purposes of the tax imposed under Chapter 2.5 (commencing with Section 23400), (1) in the case of a taxpayer subject to the tax imposed under Chapter 2 (commencing with Section 23101), the calendar year or the fiscal year for which the tax is payable and (2) in the case of a taxpayer subject to the tax imposed under Chapter 3 (commencing with Section 23501) or Chapter 4 (commencing with Section 23701), the calendar or fiscal year upon the basis of which the net income is computed.
(d) For the purpose of the taxes imposed under this part, a period of 12 months or less.
(e) When referring to a calendar or fiscal year beginning before January 1, 2000, upon the basis of which the net income is computed, the term “taxable year” shall mean “income year,” as defined in subdivision (a) of Section 23042.
Notes and commentary — not statutory text
History
Amended by Stats. 2003, Ch. 633, Sec. 6. Effective September 30, 2003.
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§ionNum=23041.
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- sha256 91c8dedc43df60559e862ced4d0415e50a1f01faa15cff7e346e90a9a703a319
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- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, § 23042Printed as Section 23042
- Rev. & Tax. Code, div. 2, pt. 11, ch. 2The Corporation Franchise TaxPrinted as Chapter 2 (commencing with Section 23101)
- Rev. & Tax. Code, div. 2, pt. 11, ch. 3The Corporation Income TaxPrinted as Chapter 3 (commencing with Section 23501)
- Rev. & Tax. Code, div. 2, pt. 11, ch. 4Exempt CorporationsPrinted as Chapter 4 (commencing with Section 23701)
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Revenue and Taxation Code
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