Section 19027.

Cal. Revenue and Taxation Code - RTC § 19027.
in effect
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The application of this article to taxable years of less than 12 months shall be in accordance with regulations prescribed by the Franchise Tax Board.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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