California Revenue and Taxation Code

§ 17062.1

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 17062.1 Effective Oct 1, 2025Div. 2 · Part 10 · Ch. 2.1

Statute text

View on leginfo.ca.gov

For the purposes of this chapter, Part VI of Subchapter A of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to alternative minimum tax, as it read on January 1, 2015, shall apply, except as otherwise provided.

Legislative history

Added by Stats. 2025, Ch. 231, Sec. 6. (SB 711) Effective October 1, 2025.