{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17062.1","citation":"Rev. & Tax. Code, § 17062.1","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 2.1. Alternative Minimum Tax [17062. - 17063.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-2.1"}],"history":"Added by Stats. 2025, Ch. 231, Sec. 6.   (SB 711)   Effective October 1, 2025.","effective":"2025-10-01","html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/alternative-minimum-tax-17062-1","source":"California Legislative Information bulk export (pubinfo)"}