California Legal Codes and Statutes

§ 24874

Added by Stats. 1992, Ch. 698, Sec. 26. Effective September 15, 1992.

A real estate mortgage investment conduit (REMIC) shall be subject to the minimum franchise tax imposed under Section 23153.

Cite this section

Cal. Rev. & Tax. Code § 24874 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-14-5-regulated-investment-companies-real-estate-investment-trusts-real-estate-mortgage-investment-conduits-and-financial-asset-securitization-investment-trusts/section-24874

Other sections in Chapter 14.5 - Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts

§ 24870§ 24871§ 24872§ 24872.4§ 24872.6§ 24872.7§ 24873§ 24874§ 24875§ 24876

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