BILL NUMBER: AB 1209	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Brough

                        FEBRUARY 27, 2015

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


	LEGISLATIVE COUNSEL'S DIGEST


   AB 1209, as introduced, Brough. Corporation taxes.
   The Corporation Tax Law specifies that its provisions are
applicable to specified taxes.
   This bill would make nonsubstantive changes 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 23002 of the Revenue and Taxation Code is
amended to read:
   23002.  Except where otherwise expressly provided, all  of
the  provisions of this part are applicable to the taxes
imposed respectively under Chapter 2 (commencing with Section 23101),
Chapter 2.5 (commencing with Section 23400), or Chapter 3
(commencing with Section 23501), or to the predecessor acts of this
part, the Bank and Corporation Franchise Tax  Act 
 Act,  or the Corporation Income Tax Act, respectively.