Revenue and Taxation Code § 23186
‹ § 23183.2§ 23187 ›Open in browserleginfo ↗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 specified in Section 23151, plus 2 percent.
(Amended by Stats. 2000, Ch. 862, Sec. 55. Effective January 1, 2001.)