Rev. & Tax. Code, § 24679 · Article 3. Year of Inclusion

Rev. & Tax. Code, § 24679

Verbatim from the official edition

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

For purposes of Sections 24675 through 24678, a fractional part of a month shall be disregarded unless it amounts to more than half a month, in which case it should be considered as a month.

Notes and commentary — not statutory text

History

Added by Stats. 1961, Ch. 846.

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=24679.
Text hash: sha256 e515e8abc35ba5e8e51f0d9828ff9ab230ade41ea7ec45062d9e0a7620f03b51
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

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Revenue and Taxation Code

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