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SB-408 Taxation.(2021-2022)

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Date Published: 02/12/2021 09:00 PM
SB408:v99#DOCUMENT


CALIFORNIA LEGISLATURE— 2021–2022 REGULAR SESSION

Senate Bill
No. 408


Introduced by Senator Min

February 12, 2021


An act to amend Section 17028 of the Revenue and Taxation Code, relating to taxation.


LEGISLATIVE COUNSEL'S DIGEST


SB 408, as introduced, Min. Taxation.
Existing law, the Personal Income Tax Law, states that its provisions, insofar as they are substantially the same as existing provisions relating to the same subject matter, shall be construed as restatements and continuations thereof, and not as new enactments.
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 17028 of the Revenue and Taxation Code is amended to read:

17028.
 The provisions of this code code, insofar as they are substantially the same as existing statutory provisions relating to the same subject matter matter, shall be construed as restatements and continuations thereof, and not as new enactments.