What governments levy the income tax of California, does the tax apply to individuals and corporations?

Ms S: What governments levy the income tax of California, does the tax apply to individuals and corporations?
how is the tax linked to federal income taxes, are the rates graduated, and is the tax indexed?
This is for my homework.

Answers and Views:

Answer by GMc
The federal income tax rates are set by the federal government and have nothing to do with the state income tax rate. Each state that has an income tax sets its own rate. There are different tax rates and laws for individuals and corporations.

Answer by Bash Limpbutt’s Oozing Cyst©
The government of the State of California — the State Assembly in this case — determines the laws and rules for the assessment of CA income taxes. While most states at least loosely couple their income tax systems to the federal rules, this is by no means universal. Each state is free to tax its residents as it sees fit.

The CA FTB website will tell you everything that you could ever want to know about CA income taxes, and probably a lot more than you wish you never did know: https://www.ftb.ca.gov/index.shtml