California Senate Bill SB1152 Introduced / Bill

 BILL NUMBER: SB 1152INTRODUCED BILL TEXT INTRODUCED BY Senator Kehoe FEBRUARY 18, 2010 An act to amend Section 17006 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGEST SB 1152, as introduced, Kehoe. Income taxes: fiduciary. The Personal Income Tax Law defines "fiduciary" as a guardian, trustee, executor, administrator, receiver, conservator, or any person, acting in any fiduciary capacity, as prescribed. This bill would make technical, nonsubstantive changes to this 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 17006 of the Revenue and Taxation Code is amended to read: 17006. "Fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person, whether individual or corporate, acting in  any   a  fiduciary capacity for  any   a  person, estate or trust.