Rev. & Tax. Code, § 19023 · Article 2. Banks and Corporations
Rev. & Tax. Code, § 19023
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
For purposes of this article, in the case of a corporation or an organization described in Section 23731, the term “estimated tax” means the amount which the corporation or organization described in Section 23731 estimates as the amount of the tax imposed by Part 11 (commencing with Section 23001) and the amount of its liability for the tax of each wholly owned subsidiary under Section 23800.5; but in no event shall the estimated tax of a corporation subject to the tax imposed by Article 2 (commencing with Section 23151) of Chapter 2 of Part 11 be less than the minimum tax prescribed in Section 23153.
Notes and commentary — not statutory text
History
Amended by Stats. 2003, Ch. 185, Sec. 29. Effective January 1, 2004.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19023.
- Text hash
- sha256 f3e16eb8a3418e3ada2e73225b55ab74add53fe248ccbd60be7fc323a267156a
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 11CORPORATION TAX LAWPrinted as Part 11 (commencing with Section 23001)
- Rev. & Tax. Code, div. 2, pt. 11, ch. 2, art. 2Tax on General CorporationsPrinted as Article 2 (commencing with Section 23151) of Chapter 2 of Part 11
- Rev. & Tax. Code, § 23153Printed as Section 23153
- Rev. & Tax. Code, § 23731Printed as Section 23731
- Rev. & Tax. Code, § 23800.5Printed as Section 23800.5
Cited by 2 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 19023. Each shows the citation as that text prints it.
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