Home/California/Statutes/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/§ 23186.
California Statutes

§ 23186. — 23186. (Amended by Stats. 2000, Ch. 862, Sec. 55.)

California § 23186.
JurisdictionCalifornia
Code RTCRevenue 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

This text of California § 23186. (23186. (Amended by Stats. 2000, Ch. 862, Sec. 55.)) 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.

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Cal. Revenue and Taxation Code - RTC Code § 23186. (2026).

Text

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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Related

United States v. State Board of Equalization
450 F. Supp. 1030 (N.D. California, 1978)
5 case citations

Legislative History

Amended by Stats. 2000, Ch. 862, Sec. 55. Effective January 1, 2001.
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California § 23186., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/23186..