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2019 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10 - PERSONAL INCOME TAX
CHAPTER 1 - General Provisions and Definitions
Section 17034.
Universal Citation: CA Rev & Tax Code § 17034 (2019)
17034.
Unless otherwise specifically provided therein, the provisions of any act:
(a) That affect the imposition or computation of taxes, additions to 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.
(Amended (as amended by Stats. 1993, Ch. 31) by Stats. 1993, Ch. 877, Sec. 7.1. Effective October 6, 1993. Operative January 1, 1994, by Sec. 102 of Ch. 877.)
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