AB 598: Personal income taxes.
- Session Year: 2017-2018
- House: Assembly
- Latest Version Date: 2017-02-14
The Personal Income Tax Law imposes taxes on taxable income and provides definitions of specified terms for purposes of that law, including a definition for taxable year.
This bill would make nonsubstantive changes to that definition provision.
(a)Taxable year means either the calendar year or the fiscal year upon the basis of which the taxable income is computed under this part. If no a fiscal year has not been established, taxable year means the calendar year.
Taxable
(b)Taxable year means, in the case of a return made for a fractional part of a year under this part or under regulations prescribed by the Franchise Tax Board, the period for which the return is made.
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Date
|
Status
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|---|---|
| Feb 1, 2018 | Died at Desk. |
| Feb 15, 2017 | From printer. May be heard in committee March 17. |
| Feb 14, 2017 | Read first time. To print. |
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Positions by individuals are not included.
Bill Author
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