BILL NUMBER: AB 154	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Ting

                        JANUARY 16, 2015

   An act to amend Section 23037 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   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 1.  Section 23037 of the Revenue and Taxation Code is
amended to read:
   23037.  "Taxpayer" means  any   a 
person subject to the tax imposed under Chapter 2 (commencing with
Section 23101), Chapter 2.5 (commencing with Section 23400), or
Chapter 3 (commencing with Section 23501).