CA Rev & Tax Code Section 23400


(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.
Last Updated

Aug. 19, 2023

§ 23400’s source at ca​.gov