Revenue and Taxation Code § 24874

CHAPTER 14.5. Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts

Current as of September 28, 2026Rev. & Tax. Code, § 24874Official source ↗

Added by Stats. 1992, Ch. 698, Sec. 26. Effective September 15, 1992.

A real estate mortgage investment conduit (REMIC) shall be subject to the minimum franchise tax imposed under Section 23153.