Rev. & Tax. Code, § 53001 · Chapter 1. General Provisions and Definitions
Rev. & Tax. Code, § 53001
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
For purposes of this part, the following definitions apply:
(a) “Department” means the California Department of Tax and Fee Administration.
(b) “Fiscal year” means the 12-month period beginning on July 1 and ending on the following June 30.
(c) “Gross income” means gross income, as that term is defined in Sections 17071 and 24271, derived from or attributable to this state.
(d) “Private detention facility” and “private detention facility operator” have the same meanings as those terms are defined in Section 7320 of the Government Code.
Notes and commentary — not statutory text
History
Added by Stats. 2026, Ch. 740, Sec. 1. (AB 1633) Effective September 29, 2026.
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=53001.
- Text hash
- sha256 48152a1d997f101218edd8a5c4f98ca157c54df71431c27670cb99e9878c19ed
- 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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