AB1391:v99#DOCUMENTBill Start
CALIFORNIA LEGISLATURE—
2023–2024 REGULAR SESSION
Assembly Bill
No. 1391
Introduced by Assembly Member Papan
|
February 17, 2023 |
An act to amend Section 23037 of the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 1391, as introduced, Papan.
Corporation Tax Law.
The Corporation Tax Law defines a taxpayer as any person who 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 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).