BILL NUMBER: SB 1288INTRODUCED BILL TEXT INTRODUCED BY Senator Steinberg FEBRUARY 19, 2010 An act to amend Section 23002 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGEST SB 1288, as introduced, Steinberg. Income taxes: corporations. The Corporation Tax Law imposes a tax according to, or measured by, income derived from or attributable to sources within this state and authorizes various credits against the taxes imposed by that law. This bill would make technical, nonsubstantive changes to those 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 partare applicableapply 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.