Cal. RTC § 23226
This is the official text of Cal. RTC § 23226, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
In the case of the taxpayer taxable in the manner provided in Sections 23222 to 23224.5, inclusive, reporting income from any source on a deferred basis, the Franchise Tax Board is authorized to distribute or apportion such income, or deductions applicable thereto, if it determines that such distribution or apportionment is necessary in order to prevent avoidance of taxes or clearly to reflect the income of the taxpayer.
Status: in_force · Read it on the official government site
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