DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 13. Accounting Periods and Methods of Accounting 24631-24726›ARTICLE 6. Adjustments Required by Changes in Method 24721-24726

§ 24726

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Section 483 of the Internal Revenue Code, relating to interest on certain deferred payments, shall apply, except as otherwise provided.

(Amended by Stats. 1993, Ch. 877, Sec. 77. Effective October 6, 1993.)

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California Revenue and Taxation Code

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