California Revenue and Taxation Code ARTICLE 3 - Tax on Banks and Financial Corporations

• Section 23181.
  (a) Except as otherwise provided herein, an annual tax is hereby imposed upon every bank doing business within the limits of this state according to or...
• Section 23182.
  The tax imposed under this part upon banks and financial corporations is in lieu of all other taxes and licenses, state, county and municipal, upon...
• Section 23183.
  (a) For taxable years beginning before January 1, 2000, an annual tax is hereby imposed upon every financial corporation doing business within the limits of this...
• Section 23183.1.
  Notwithstanding Section 23183, every financial corporation doing business within the limits of this state and not exempted from taxation by the Constitution of this state...
• Section 23183.2.
  Notwithstanding Section 23183, every financial corporation not exempted from taxation by the provisions of the Constitution of this state or by this part which dissolves...
• Section 23186.
  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...
• Section 23187.
  Upon the request of a taxpayer under this chapter, the tax-collecting officer of a county, city, or other political subdivision of this State, shall furnish...
• Section 23188.
  In the event that taxes, interest, or penalties have been or shall be assessed against, paid by, or collected from a taxpayer under a subdivision...

Last modified: October 22, 2018