California Revenue and Taxation Code Section 23186

CA Rev & Tax Code § 23186 (2017)  

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.)

Last modified: October 25, 2018