Section 19023 Of Article 2. Banks And Corporations From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 4. >> Article 2.
19023
. For purposes of this article, in the case of a corporation
or an organization described in Section 23731, the term "estimated
tax" means the amount which the corporation or organization described
in Section 23731 estimates as the amount of the tax imposed by Part
11 (commencing with Section 23001) and the amount of its liability
for the tax of each wholly owned subsidiary under Section 23800.5;
but in no event shall the estimated tax of a corporation subject to
the tax imposed by Article 2 (commencing with Section 23151) of
Chapter 2 of Part 11 be less than the minimum tax prescribed in
Section 23153.