Cal. Rev. & Tax. Code § 17943
Current through the 2023 Legislative Session.
It is the intent of the Legislature that the amount of the annual fee described in Section 17942 shall apply to the taxable year beginning January 1, 2001, and subsequent taxable years, notwithstanding the results of any study prepared by the Franchise Tax Board and submitted to the Joint Legislative Budget Committee pursuant to former Section 17943.
Ca. Rev. and Tax. Code § 17943