California Code
DIVISION 2 - OTHER TAXES
PART 10.4 - Small Business Relief Act

Section 19900. - 19900. (a) (1) For taxable years beginning on or after...

Section 19902. - 19902. (a) For purposes of this part, “qualified entity” means...

Section 19904. - 19904. (a) The elective tax authorized by this part shall...

Section 19906. - 19906. (a) Except as provided in subdivision (b), this part...