California Legislature—2013–14 Regular Session

Assembly BillNo. 1173


Introduced by Assembly Member Bocanegra

February 22, 2013


An act to amend Section 23002 of the Revenue and Taxation Code, relating to taxation.

LEGISLATIVE COUNSEL’S DIGEST

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:

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SECTION 1.  

Section 23002 of the Revenue and Taxation Code
2 is amended to read:

3

23002.  

Except where otherwise expressly provided, allbegin 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 Actbegin insert,end insert or the
9Corporation Income Tax Act, respectively.



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