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 ↗

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.