California Legal Codes and Statutes
California State Legal Resource Portal
California Codes
RTC Code
Division 2 - OTHER TAXES
Part 11 - CORPORATION TAX LAW
Chapter 13 - Accounting Periods and Methods of Accounting
Chapter 13 - Accounting Periods and Methods of Accounting
California Revenue and Taxation Code — §§ 24631-24726
Article 1 - Accounting Periods
§§ 24631-24637
Article 2 - Methods of Accounting
§§ 24651-24654
Article 3 - Year of Inclusion
§§ 24661-24679
Article 4 - Year of Deduction
§§ 24681-24694
Article 5 - Inventories
§§ 24701-24710
Article 6 - Adjustments Required by Changes in Method
§§ 24721-24726