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AB-1391 Corporation Tax Law.(2023-2024)



Current Version: 02/17/23 - Introduced

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AB1391:v99#DOCUMENT


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

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).