California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 17565
Official textleginfo.legislature.ca.govlast amended
# (a)
The taxable year of a taxpayer may not be different than the taxable year used for purposes of the Internal Revenue Code, unless initiated or approved by the Franchise Tax Board.
# (b)
For purposes of this section, whenever a taxpayer is required to make a federal return for a period of less than 12 months, that period shall be deemed to be a taxable year, and Section 17552 shall apply.
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