as amended, Bocanegra.
begin deleteCorporation taxes. end delete
The Corporation Tax Law specifies that its provisions are applicable to specified taxes.end delete
This bill would make technical, nonsubstantive changes to those specification provisions.end delete
begin deleteno end delete.
State-mandated local program: no.
The people of the State of California do enact as follows:
Section 23002 of the Revenue and Taxation Code
14 is amended to read:
Except where otherwise expressly provided, all
16provisions of this part are applicable to the taxes imposed
17respectively under Chapter 2 (commencing with Section 23101),
18Chapter 2.5 (commencing with Section 23400), or Chapter 3
19(commencing with Section 23501), or to the predecessor acts of
20this part, the Bank and Corporation Franchise Tax Act, or the
21Corporation Income Tax Act, respectively.