There is a newer version of the California Code
2012 California Codes
RTC - Revenue and Taxation Code
DIVISION 2 - OTHER TAXES [6001 - 60709]
PART 11 - CORPORATION TAX LAW
CHAPTER 2.5 - Alternative Minimum Tax
Section 23400
CA Rev & Tax Code § 23400 (through 2013 Leg Sess) What's This?
(a) Part VI of Subchapter A of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to alternative minimum tax, shall apply, except as otherwise provided.
(b) A corporation electing under Chapter 4.5 (commencing with Section 23800) to be treated as an “S corporation” shall not be subject to the tax imposed by this chapter.
(Amended by Stats. 1993, Ch. 873, Sec. 33. Effective October 6, 1993.)
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