Revenue and Taxation Code section 23036.1

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.

Source: Section 23036.1, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23036.1. (updated Jul. 10, 2000; accessed Dec. 15, 2025).

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Dec. 15, 2025

§ 23036.1's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_23036.1

Original Source: Section 23036.1, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23036.1. (last accessed May 12, 2025).