CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 1071Introduced by Assembly Member BroughFebruary 16, 2017 An act to amend Section 23037 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 1071, as introduced, Brough. 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 nonsubstantive change to that provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextThe 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).
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 1071Introduced by Assembly Member BroughFebruary 16, 2017 An act to amend Section 23037 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 1071, as introduced, Brough. 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 nonsubstantive change to that provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION
Assembly Bill No. 1071
Introduced by Assembly Member BroughFebruary 16, 2017
Introduced by Assembly Member Brough
February 16, 2017
An act to amend Section 23037 of the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 1071, as introduced, Brough. 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 nonsubstantive change to that provision.
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 nonsubstantive change to that provision.
## Digest Key
## Bill Text
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).
The people of the State of California do enact as follows:
## 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).
SECTION 1. Section 23037 of the Revenue and Taxation Code is amended to read:
### SECTION 1.
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).
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).
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).
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).