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Revenue and Taxation Code § 23186

ARTICLE 3. Tax on Banks and Financial Corporations

Current as of September 28, 2026Rev. & Tax. Code, § 23186Official source ↗Ask about this

Amended by Stats. 2000, Ch. 862, Sec. 55. Effective January 1, 2001.

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.