California Legal Codes and Statutes

§ 19027

Amended by Stats. 2000, Ch. 862, Sec. 12. Effective January 1, 2001.

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.

Cite this section

Cal. Rev. & Tax. Code § 19027 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-2-administration-of-franchise-and-income-tax-laws/chapter-4-payments-and-assessments/article-2-banks-and-corporations/section-19027

Other sections in Article 2 - Banks and Corporations

§ 19021§ 19023§ 19025§ 19026§ 19027

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.