California Senate Bill SB898 Introduced / Bill

 BILL NUMBER: SB 898INTRODUCED BILL TEXT INTRODUCED BY Senator Nguyen JANUARY 21, 2016 An act to amend Section 23002 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGEST SB 898, as introduced, Nguyen. Corporation taxes. The Corporation Tax Law generally provides that its provisions are applicable to the corporation franchise tax, the corporation income tax, the alternative minimum tax, or the predecessor acts of the Corporation Tax Law. This bill would make 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 23002 of the Revenue and Taxation Code is amended to read: 23002. Except where otherwise expressly provided, all  of the  provisions of this part are applicable 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   Act,  or the Corporation Income Tax Act, respectively.