California Revenue and Taxation Code Section 24679

CA Rev & Tax Code § 24679 (2017)  

For purposes of Sections 24675 through 24678, a fractional part of a month shall be disregarded unless it amounts to more than half a month, in which case it should be considered as a month.

(Added by Stats. 1961, Ch. 846.)

Last modified: October 25, 2018