Corporation tax law changes in California.
| Position | New & trends |
Recently enacted California legislation adopted new statutes and amended existing ones that resulted in major changes to how corporations are taxed in the Golden State. These changes to the R&TG are applicable for taxable years beginning Jan. 1, 2011. The changes include:
R&TC Sec, 25120: Provides a definition of "gross receipts."
R&TC Sec. 25128.5: Allows specific entities to elect to utilize a sales-only formula to apportion income subject to the franchise or income tax.
R&TC Sec. 25135...
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