AB 1173, as introduced, Bocanegra. Corporation taxes.
The Corporation Tax Law specifies that its provisions are applicable to specified taxes.
This bill would make technical, nonsubstantive changes to those specification provisions.
Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.
The people of the State of California do enact as follows:
Section 23002 of the Revenue and Taxation Code
2 is amended to read:
Except where otherwise expressly provided, all
begin delete of theend delete
4 provisions of this part are applicable to the taxes imposed
5respectively under Chapter 2 (commencing with Section 23101),
6Chapter 2.5 (commencing with Section 23400), or Chapter 3
7(commencing with Section 23501), or to the predecessor acts of
8this part, the Bank and Corporation Franchise Tax Act or the
9Corporation Income Tax Act, respectively.