Rev. & Tax. Code, § 5706 · Chapter 1. General Provisions and Definitions

Rev. & Tax. Code, § 5706

Verbatim from the official edition

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

“Current calendar year” means the yearly period from the first day of January to the last day of December, inclusive for which the tax is imposed.

Notes and commentary — not statutory text

History

Repealed and added by Stats. 1972, Ch. 665.

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=5706.
Text hash: sha256 424a2d2b33609a351fc81edbf9f7cf7e82bded7ee4b29b88ad3ccb434bec24ce
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.