PART 10.4. Small Business Relief Act

Part 10.4 added by Stats. 2021, Ch. 82, Sec. 15.

§§ 19900–19907 · 5 sections

• § 19900 (a) (1) For taxable years beginning on or after January 1, 2021, and before January 1, 2026, a qualified entity doing business in this state, as defined in…
• § 19902 (a) For purposes of this part, “qualified entity” means an entity that meets both of the following requirements for the taxable year: (1) The entity is taxed…
• § 19904 (a) The elective tax authorized by this part shall be due and payable as follows: (1) For taxable years beginning on or after January 1, 2021, and before…
• § 19906 (a) Except as provided in subdivision (b), this part shall remain in effect only until December 1, 2026, and as of that date is repealed. (b) If before…
• § 19907 Unless otherwise specifically provided, the terms “Internal Revenue Code,” “Internal Revenue Code of 1954,” or “Internal Revenue Code of 1986,” for purposes of…