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Section 24874 Of Chapter 14.5. Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, And Financial Asset Securitization Investment Trusts From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 14.5.

24874
. A real estate mortgage investment conduit (REMIC) shall be subject to the minimum franchise tax imposed under Section 23153.