Legislation history in California

When I try to figure out the underlying reason of a piece of tax legislation in California regarding "gross receipts" for the sales factor (California Code, Revenue and Taxation Code - RTC § 25120 ), I realise that it is not always easy to know the answer. A tax law amendment might be response to a specific case law such as General Mills case about hedging, but legislators do not necessarily express it.

As a researcher in the 21st century, it is great because I can reach out to authorities by e-mail.
So I emailed the law reform team's email.

And I get the response here:

"Please see SBX3 15 in the attached link for more information https://www.ftb.ca.gov/law/legis/09_10bills/senate.shtml


Sales Factor Implementation Team"

To be honest, these government websites are so hard to navigate, and their indication is really helpful.

It takes a village to bring up a baby, I think the same rule applies to a PhD.