California Revenue & Taxation Code Cal. Rev. & Tax. Code § 24632 Official textleginfo.legislature.ca.govlast amended Jan 01, 2001SharePrintCopy citation 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, or otherwise required under Section 24634. Source: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous24631Next ›24633 Nearby sections (25 sections)24461244652447124471.52447224473244812460124602246112461224631246322463324633.5246342463624637246512465224652.524652.6246542466124661.4Full table of contents →