BILL NUMBER: AB 1255	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Thurmond

                        FEBRUARY 27, 2015

   An act to amend Section 17004 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 1255, as introduced, Thurmond. Personal income taxes.
   The Personal Income Tax Law defines a taxpayer for purposes of
that law.
   This bill would make technical, nonsubstantive changes to that
definition.
   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 17004 of the Revenue and Taxation Code is
amended to read:
   17004.  "Taxpayer" includes any individual, fiduciary, estate, or
trust subject to any tax  that is  imposed by this part 
,  or any partnership.