Rev. & Tax. Code, § 23113 · Article 1. Definitions and General Provisions

Rev. & Tax. Code, § 23113

Verbatim from the official edition

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

The tax imposed under this chapter shall attach whether a taxpayer has a taxable year of twelve months or less.

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=23113.
Text hash: sha256 1a5e6e2c9d8159d1426dd82a6135eb980c4416df42840f78bc027a88d4db6f02
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.