California Revenue and Taxation Code

§ 17062

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 17062 Effective Oct 1, 2025Div. 2 · Part 10 · Ch. 2.1

(a)In addition to the other taxes imposed by this part, there is hereby imposed for each taxable year, a tax equal to the excess, if any, of:

(1)The tentative minimum tax for the taxable year, over

(2)The regular tax for the taxable year.

…

Legislative history

Amended by Stats. 2025, Ch. 231, Sec. 5. (SB 711) Effective October 1, 2025.