BILL NUMBER: SB 898	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator Nguyen

                        JANUARY 21, 2016

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


	LEGISLATIVE COUNSEL'S DIGEST


   SB 898, as introduced, Nguyen. Corporation taxes.
   The Corporation Tax Law generally provides that its provisions are
applicable to the corporation franchise tax, the corporation income
tax, the alternative minimum tax, or the predecessor acts of the
Corporation Tax Law.
   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.