California · Revenue and Taxation Code - RTC
RTC §23058: 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 applie
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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.
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