Section 23036.1 Of Article 2. Definitions From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 1. >> Article 2.
23036.1
. 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.