California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 23058
Official textleginfo.legislature.ca.govlast amended
Unless otherwise specifically provided therein, the provisions of any act:
# (a)
That affect the imposition or computation of tax, penalties, or the allowance of credits against the tax, shall be applied to taxable years beginning on or after January 1 of the year in which the act takes effect.
# (b)
That otherwise affect the provisions of this part shall be applied on and after the date the act takes effect.
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