California Assembly Bill AB2038 Introduced / Bill

 BILL NUMBER: AB 2038INTRODUCED 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.