{"data":{"id":"us-ca/rtc-23186","jurisdiction":"us-ca","citation":"RTC § 23186","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 2. The Corporation Franchise Tax [23101. - 23364a.]","ARTICLE 3. Tax on Banks and Financial Corporations [23181. - 23188.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"643218028f64153b552adac42e6fe2e79f1b779d31835978a8fcd7e77c3720b8","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23183.2","next":"us-ca/rtc-23187"},"notice":"GroundRules: Original legal text. Not legal advice."}