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

California Statutes

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

California § 23036.1.

JurisdictionCalifornia

Code RTCRevenue 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

This text of California § 23036.1. (23036.1. (Added by Stats. 2000, Ch. 113, Sec. 4.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 23036.1. (2026).

Text

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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