California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 11. CORPORATION TAX LAW |
Chapter 1. General Provisions and Definitions |
ARTICLE 2. Definitions |
Section 23036.1.
Latest version.
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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.
(Added by Stats. 2000, Ch. 113, Sec. 4. Effective July 10, 2000.)