California Revenue and Taxation Code

§ 23036.1

RTC § 23036.1 Effective Jul 10, 2000Div. 2 · Part 11 · Ch. 1 · Art. 2

Statute text

Notwithstanding Section 23036 or any other provision in this part to the contrary, the credit allowed by Section 23630 (relating to natural heritage) may reduce the “tax” below the tentative minimum tax, as defined by paragraph (1) of subdivision (a) of Section 23455, but only after allowance of the credit allowed by Section 23453.

Legislative history

Added by Stats. 2000, Ch. 113, Sec. 4. Effective July 10, 2000.