California Assembly Bill AB154 Introduced / Bill

 BILL NUMBER: AB 154INTRODUCED BILL TEXT INTRODUCED BY Assembly Member Ting JANUARY 16, 2015 An act to amend Section 23037 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGEST AB 154, as introduced, Ting. Corporation Tax Law. The Corporation Tax Law defines a taxpayer as any person that is subject to the corporation franchise tax, alternative minimum tax, or corporation income tax. This bill would make a technical, nonsubstantive change to that 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 23037 of the Revenue and Taxation Code is amended to read: 23037. "Taxpayer" means  any   a  person subject to the tax imposed under Chapter 2 (commencing with Section 23101), Chapter 2.5 (commencing with Section 23400), or Chapter 3 (commencing with Section 23501).