California 2015 2015-2016 Regular Session

California Assembly Bill AB1255 Introduced / Bill

Filed 02/27/2015

 BILL NUMBER: AB 1255INTRODUCED BILL TEXT INTRODUCED BY Assembly Member Thurmond FEBRUARY 27, 2015 An act to amend Section 17004 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGEST AB 1255, as introduced, Thurmond. Personal income taxes. The Personal Income Tax Law defines a taxpayer for purposes of that law. This bill would make technical, nonsubstantive changes to that definition. 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 17004 of the Revenue and Taxation Code is amended to read: 17004. "Taxpayer" includes any individual, fiduciary, estate, or trust subject to any tax  that is  imposed by this part  ,  or any partnership.