California Statutes
§ 23186. — 23186. (Amended by Stats. 2000, Ch. 862, Sec. 55.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 11. PART 11. CORPORATION TAX LAW·Ch. 2. CHAPTER 2. The Corporation Franchise Tax·Art. 3. ARTICLE 3. Tax on Banks and Financial Corporations
For taxable years ending on or after December 31, 1995, the rate of tax on banks and financial corporations shall be the rate of tax specified in Section 23151, plus 2 percent.
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California § 23186. (23186. (Amended by Stats. 2000, Ch. 862, Sec. 55.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
United States v. State Board of Equalization
450 F. Supp. 1030 (N.D. California, 1978)
Legislative History
Amended by Stats. 2000, Ch. 862, Sec. 55. Effective January 1, 2001.