Cal. Rev. & Tax. Code § 23058

Current through the 2023 Legislative Session.

Section 23058 - Application of provisions of any act

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.

Ca. Rev. and Tax. Code § 23058

Amended by Stats 2000 ch 862 (AB 1843), s 44, eff. 1/1/2001.