Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 11.: PART 11. CORPORATION TAX LAW/Ch. 1.: CHAPTER 1. General Provisions and Definitions/Art. 2.: ARTICLE 2. Definitions/§ 23036.1.
California Statutes

§ 23036.1. — 23036.1. (Added by Stats. 2000, Ch. 113, Sec. 4.)

California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 11. PART 11. CORPORATION TAX LAW·Ch. 1. CHAPTER 1. General Provisions and Definitions·Art. 2. ARTICLE 2. Definitions
Notwithstanding Section 23036 or any other provision in this part to the contrary, the credit allowed by Section 23630 (relating to natural heritage) may reduce the “tax” below the tentative minimum tax, as defined by paragraph (1) of subdivision (a) of Section 23455, but only after allowance of the credit allowed by Section 23453.

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California § 23036.1. (23036.1. (Added by Stats. 2000, Ch. 113, Sec. 4.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Added by Stats. 2000, Ch. 113, Sec. 4. Effective July 10, 2000.

Nearby Sections

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§ 23036.
23036. (Amended by Stats. 2025, Ch. 119, Sec. 65.)
§ 23036.1.
23036.1. (Added by Stats. 2000, Ch. 113, Sec. 4.)
§ 23036.2.
23036.2. (Amended by Stats. 2009, 3rd Ex. Sess., Ch. 17, Sec. 6.)
§ 23036.3.
23036.3. (Amended by Stats. 2022, Ch. 3, Sec. 16.)
§ 23036.4.
23036.4. (Amended by Stats. 2024, Ch. 42, Sec. 11.)
§ 23036.5.
23036.5. (Added by Stats. 2024, Ch. 42, Sec. 12.)
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