Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Hazardous Substances Tax Annotation
Environmental (Corporation) Fee
Instrumentality of State
A California non-profit corporation affiliated with a California State University, and as such, considered an instrumentality of the State by the Internal Revenue Service for federal income tax purposes, is nonetheless a separate and distinct California corporation for which there is no exemption from the environmental fee. 2/20/03.