A real estate mortgage investment conduit (REMIC) shall be subject to the minimum franchise tax imposed under Section 23153.
(Added by Stats. 1992, Ch. 698, Sec. 26. Effective September 15, 1992.)
Section 24874
Rev. & Tax. Code § 24874, under Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts.
Rev. & Tax. Code § 24874