Revenue and Taxation Code section 17943

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.

Source: Section 17943, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=17943.­ (updated Oct. 1, 2001; accessed Jun. 18, 2026).

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Verified:
Jun. 18, 2026

§ 17943's source at ca​.gov