BILL NUMBER: AB 2038	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Eng

                        FEBRUARY 17, 2010

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


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2038, as introduced, Eng. Corporation taxes.
   The Corporation Tax Law specifies that its provisions are
applicable to specified taxes.
   This bill would make technical, nonsubstantive changes to those
specification provisions.
   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  ,  or the
Corporation Income Tax Act, respectively.