Cal. RTC § 23036.1
This is the official text of Cal. RTC § 23036.1, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory 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.
Status: in_force · Read it on the official government site
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