California § 24633 - If a taxpayer changes its annual accounting period, the new accounting period sha
Full text of California Public Contract Code - PCC § 24633 — If a taxpayer changes its annual accounting period, the new accounting period sha, with citation guidance and answers to common questions.
§ 24633. If a taxpayer changes its annual accounting period, the new accounting period sha
If a taxpayer changes its annual accounting period, the new accounting period shall become the taxpayerâs taxable year only if the change is approved by the Franchise Tax Board. For purposes of this part, if a taxpayer to whom Section 24631(g) applies adopts an annual accounting period (as defined in Section 24631(c)) other than a calendar year, the taxpayer shall be treated as having changed its annual accounting period.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 24633
What does Public Contract Code - PCC § 24633 cover?
Section 24633 ("If a taxpayer changes its annual accounting period, the new accounting period sha") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 24633?
A common citation format is "Public Contract Code - PCC § 24633" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 24633 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.