There is a newer version of the California Code
2011 California Code
Revenue and Taxation Code
DIVISION 2. OTHER TAXES [6001 - 60708]
ARTICLE 2. Definitions
Section 23033
CA Rev & Tax Code § 23033 (through 2012 Leg Sess) What's This?
Paid or incurred and paid or accrued shall be construed according to the method of accounting upon the basis of which net income is computed.
(Added by Stats. 1949, Ch. 557.)
Disclaimer: These codes may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
