Section 23036.1.

Cal. Revenue and Taxation Code - RTC § 23036.1.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
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.

References

referencesCal. Revenue and Taxation Code - RTC § 23036.
referencesCal. Revenue and Taxation Code - RTC § 23630.
referencesCal. Revenue and Taxation Code - RTC § 23455.
referencesCal. Revenue and Taxation Code - RTC § 23453.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements