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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 1. General Provisions and Definitions 17001-17039.6

§ 17026

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

This part applies to the taxable income of taxpayers received or accrued on or after January 1, 1935.

(Amended by Stats. 2019, Ch. 497, Sec. 258. (AB 991) Effective January 1, 2020.)

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California Revenue and Taxation Code

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