TITLE 63

REVENUE AND TAXATION

CHAPTER 30

INCOME TAX

63-3010.  Taxable year. The term "taxable year" with respect to any taxpayer means:

(1)  The taxable year of such taxpayer required pursuant to the Internal Revenue Code; or

(2)  Such other period as may be required by law; or

(3)  The calendar year.

History:

[63-3010, added 1959, ch. 299, sec. 10, p. 613; am. 1969, ch. 319, sec. 4, p. 982; am. 1997, ch. 57, sec. 1, p. 96.]