California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 23400
Official textleginfo.legislature.ca.govlast amended
# (a)
For the purpose of this chapter, Part VI of Subchapter A of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to alternative minimum tax, shall apply as it read on January 1, 2015, 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.
Source: view the official text