{"data":{"id":"us-ca/rtc-23400","jurisdiction":"us-ca","citation":"RTC § 23400","heading":"","body":"(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.\n(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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 2.5. Alternative Minimum Tax [23400. - 23459.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"2bda80529ea21c88209c94c000490873941d3b3880f57081d5479438a001f66b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23364a","next":"us-ca/rtc-23453"},"notice":"GroundRules: Original legal text. Not legal advice."}