Bill Text: CA AB1345 | 2017-2018 | Regular Session | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Franchise Tax Board: administration: report.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Engrossed - Dead) 2017-06-01 - Referred to Com. on RLS. [AB1345 Detail]

Download: California-2017-AB1345-Introduced.html

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CALIFORNIA LEGISLATURE— 2017–2018 REGULAR SESSION

Assembly Bill

No. 1345

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Introduced by Assembly Member Ridley-Thomas

February 17, 2017

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An act to amend Section 6002 of the Revenue and Taxation Code, relating to taxation.

LEGISLATIVE COUNSEL'S DIGEST

AB 1345, as introduced, Ridley-Thomas. Sales and Use Tax Law.

The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state and sets fourth definitions of terms used in that law.

This bill would make nonsubstantive changes to that provision.

Digest Key

Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  

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Bill Text

The people of the State of California do enact as follows:

SECTION 1.

 Section 6002 of the Revenue and Taxation Code is amended to read:

6002.

 Except where the context otherwise requires, the definitions given contained in this chapter govern the construction of this part.