Versions of See prior versions of a law on LawServer 2024 California Revenue and Taxation Code 17053.82 – (a) For each taxable year beginning on or after January 1, 2023, … 2023 California Revenue and Taxation Code 17053.82 – (a) For each taxable year beginning on or after January 1, 2023, … 2022 California Revenue and Taxation Code 17053.82 – (a) For each taxable year beginning on or after January 1, 2023, …