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AB-2294 Franchise Tax Board.(2013-2014)

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CALIFORNIA LEGISLATURE— 2013–2014 REGULAR SESSION

Assembly Bill
No. 2294


Introduced by Assembly Member Achadjian

February 21, 2014


An act to amend Section 19511 of the Revenue and Taxation Code, relating to taxation.


LEGISLATIVE COUNSEL'S DIGEST


AB 2294, as introduced, Achadjian. Franchise Tax Board.
Existing law requires the Franchise Tax Board to administer the Personal Income Tax Law and the Corporation Tax Law and authorizes the Franchise Tax Board and officers and employees designated by it to administer an oath to a person or take the acknowledgment of a person in respect of a return or report required by those laws or by the rules and regulations of the Franchise Tax Board.
This bill would make technical, nonsubstantive changes to these provisions.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  

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


SECTION 1.

 Section 19511 of the Revenue and Taxation Code is amended to read:

19511.
 The Franchise Tax Board and officers and employees designated by it may administer an oath to any a person or take the acknowledgment of any a person in respect of any a return or report required by this part or by the rules and regulations of the Franchise Tax Board.