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California · Through 2026-09-13

RTC § 23186

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 11. CORPORATION TAX LAW [23001. - 25141.]
  4. CHAPTER 2. The Corporation Franchise Tax [23101. - 23364a.]
  5. ARTICLE 3. Tax on Banks and Financial Corporations [23181. - 23188.]

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.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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