Rev. & Tax. Code, § 23456.5 · Chapter 2.5. Alternative Minimum Tax

Rev. & Tax. Code, § 23456.5

Verbatim from the official edition

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

Section 56A of the Internal Revenue Code, relating to adjusted financial statement income, shall not apply.

Notes and commentary — not statutory text

History

Repealed and added by Stats. 2025, Ch. 231, Sec. 82. (SB 711) Effective October 1, 2025.

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=23456.5.
Text hash: sha256 b0ef958ea3a447d0476a4da29c598683ab14d0002715f9db31059018cc729059
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.