Rev. & Tax. Code, § 23186 · Article 3. Tax on Banks and Financial Corporations
Rev. & Tax. Code, § 23186
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Amended by Stats. 2000, Ch. 862, Sec. 55. Effective January 1, 2001.
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=23186.
- Text hash
- sha256 643218028f64153b552adac42e6fe2e79f1b779d31835978a8fcd7e77c3720b8
- 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
Cited by 10 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 23186. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 18662Printed as Section 23186
- Rev. & Tax. Code, § 19021Printed as Sections 23186 and 23186.1
- Rev. & Tax. Code, § 23181Printed as Section 23186
- Rev. & Tax. Code, § 23183Printed as Section 23186
- Rev. & Tax. Code, § 23183.1Printed as Section 23186
- Rev. & Tax. Code, § 23183.2Printed as Section 23186
- Rev. & Tax. Code, § 23333Printed as Section 23186
- Rev. & Tax. Code, § 23455Printed as Section 23186
- Rev. & Tax. Code, § 24440Printed as Section 23151, 23186, or 23802
- Rev. & Tax. Code, § 24667Printed as Section 23151, 23186, or 23802
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.