Rev. & Tax. Code, § 23036.1 · Article 2. Definitions

Rev. & Tax. Code, § 23036.1

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

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

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&sectionNum=23036.1.
Text hash: sha256 9251c1e174cd3cff029e2347752051ac34c8472702cbf0361f1caccbb85fe706
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Revenue and Taxation Code

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