BlackletterCalifornia law

Revenue and Taxation Code § 17062.1

CHAPTER 2.1. Alternative Minimum Tax

Current as of September 28, 2026Rev. & Tax. Code, § 17062.1Official source ↗

Added by Stats. 2025, Ch. 231, Sec. 6. (SB 711) Effective October 1, 2025.

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.