BILL NUMBER: AB 98INTRODUCED BILL TEXT INTRODUCED BY Assembly Member Travis Allen JANUARY 8, 2015 An act to amend Section 23032 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGEST AB 98, as introduced, Travis Allen. Corporation Tax Law. The Corporation Tax Law defines fiscal year to mean an accounting period of 12 months or less ending on the last day of any month other than December. This bill would make technical, nonsubstantive changes 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 23032 of the Revenue and Taxation Code is amended to read: 23032. "Fiscal year" means an accounting period oftwelve12 months or less ending on the last day ofanya month other than December.