Bill Text: CA SB81 | 2017-2018 | Regular Session | Introduced

California Senate Bill 81 (Prior Session Legislation)

Introduced

Bill Title: Corporation taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2018-02-01 - Returned to Secretary of Senate pursuant to Joint Rule 56. [SB81 Detail]

Download: California-2017-SB81-Introduced.html

CALIFORNIA LEGISLATURE— 2017–2018 REGULAR SESSION

Senate Bill

No. 81

Introduced by Senator Nguyen

January 11, 2017

An act to amend Section 23002 of the Revenue and Taxation Code, relating to taxation.

LEGISLATIVE COUNSEL'S DIGEST

SB 81, as introduced, Nguyen. Corporation taxes.

The Corporation Tax Law specifies that its provisions are applicable to specified taxes.

This bill would make nonsubstantive changes to that provision.

Vote: MAJORITY Appropriation: NO Fiscal Committee: NO 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.