BlackletterCalifornia law

Revenue and Taxation Code § 23455.5

CHAPTER 2.5. Alternative Minimum Tax

Current as of September 28, 2026Rev. & Tax. Code, § 23455.5Official source ↗Ask about this

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

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