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California Code, Revenue and Taxation Code - RTC § 23058

Current as of January 01, 2023 | Updated by FindLaw Staff

Unless otherwise specifically provided therein, the provisions of any act:

(a) That affect the imposition or computation of tax, penalties, or the allowance of credits against the tax, shall be applied to taxable years beginning on or after January 1 of the year in which the act takes effect.

(b) That otherwise affect the provisions of this part shall be applied on and after the date the act takes effect.

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Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 23058 - last updated January 01, 2023 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-23058/

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