AB 154, as introduced, Ting. Corporation Tax Law.
The Corporation Tax Law defines a taxpayer as any person that is subject to the corporation franchise tax, alternative minimum tax, or corporation income tax.
This bill would make a technical, nonsubstantive change to that provision.
Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.
The people of the State of California do enact as follows:
Section 23037 of the Revenue and Taxation Code
2 is amended to read:
begin delete anyend delete person subject to the tax
4imposed under Chapter 2 (commencing with Section 23101),
5Chapter 2.5 (commencing with Section 23400), or Chapter 3
6(commencing with Section 23501).