§ 17062 (a) In addition to the other taxes imposed by this part, there …
§ 17062.3 The amendments made to Section 56 of the Internal Revenue Code, …
§ 17062.3 v2 The amendments made to Section 56 of the Internal Revenue Code, …
§ 17062.5 Section 55(b)(3) of the Internal Revenue Code, relating to maximum …
§ 17063 (a) There shall be allowed as a credit against the net tax (as …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 10 > Chapter 2.1 - Alternative Minimum Tax

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18