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.