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California Law (Last Updated: March 4, 2014) |
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Revenue and Taxation Code - RTC |
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Division 2. OTHER TAXES |
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Part 11. CORPORATION TAX LAW |
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Chapter 2. The Corporation Franchise Tax |
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ARTICLE 3. Tax on Banks and Financial Corporations |
Section 23186.
Latest version.
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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.
(Amended by Stats. 2000, Ch. 862, Sec. 55. Effective January 1, 2001.)