Rev. & Tax. Code, § 23455.5 · Chapter 2.5. Alternative Minimum Tax

Rev. & Tax. Code, § 23455.5

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

Section 55(e) of the Internal Revenue Code, relating to exemption for small corporations, shall not apply.

Notes and commentary — not statutory text

History

Added by Stats. 1998, Ch. 322, Sec. 64. Effective August 20, 1998.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=23455.5.
Text hash: sha256 50975015452fe72a6abaf117b6ba1caebb70fb35c403832d8c8585b590456741
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.