CALIFORNIA LEGISLATURE—
2023–2024 REGULAR SESSION
Assembly Bill
No. 1252
Introduced by Assembly Member Wicks
February 16, 2023
An act to amend Section 10 of the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 1252, as introduced, Wicks.
Taxation: definitions.
Existing law includes the Revenue and Taxation Code, under which various taxes are imposed, calculated, and administered. Existing law specifies definitions for purposes of this code.
This bill would make nonsubstantive changes to those definitions.
Digest Key
Vote:
MAJORITYÂ Â
Appropriation:
NOÂ Â
Fiscal Committee:
NOÂ Â
Local Program:
NOÂ Â
Bill Text
The people of the State of California do enact as follows:
SECTION 1.
 Section 10 of the Revenue and Taxation Code is amended to read:
10.
 (a) “Section†means a section of this code unless some other statute is specifically mentioned and “subdivision†means mentioned.
(b) “Subdivision†means
a subdivision of the section in which that term occurs unless some other section is expressly mentioned.