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Business Taxes Law Guide – Revision 2023
 

Hazardous Substances Tax Annotation

Environmental (Corporation) Fee

Instrumentality of State


Instrumentality of State

A California non-profit corporation affiliated with a California State University, and as such, considered an instrumentality of the State by the Internal Revenue Service for federal income tax purposes, is nonetheless a separate and distinct California corporation for which there is no exemption from the environmental fee. 2/20/03.