Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Hazardous Substances Tax Annotation

Exemptions

Banks and Financial Institutions

Banks and Financial Institutions

Banks and financial institutions are not subject to the various hazardous substances fees and taxes by virtue of section 23182 of the Revenue and Taxation Code, which provides for an in lieu tax to be imposed on those institutions. 4/29/88.