{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23455.5","citation":"Rev. & Tax. Code, § 23455.5","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 11. CORPORATION TAX LAW [23001. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11"},{"name":"CHAPTER 2.5. Alternative Minimum Tax [23400. - 23459.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-2.5"}],"history":"Added by Stats. 1998, Ch. 322, Sec. 64.   Effective August 20, 1998.","effective":"1998-08-20","html":"<p>Section 55(e) of the Internal Revenue Code, relating to exemption for small corporations, shall not apply.</p>","text":"Section 55(e) of the Internal Revenue Code, relating to exemption for small corporations, shall not apply.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/alternative-minimum-tax-23455-5","source":"California Legislative Information bulk export (pubinfo)"}