California § 23114. 23114. (Amended by Stats. 2003, Ch. 455, Sec. 7.)

California Statutes

§ 23114. — 23114. (Amended by Stats. 2003, Ch. 455, Sec. 7.)

California § 23114.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 11.PART 11. CORPORATION TAX LAW

Ch. 2.CHAPTER 2. The Corporation Franchise Tax

Art. 1.ARTICLE 1. Definitions and General Provisions

This text of California § 23114. (23114. (Amended by Stats. 2003, Ch. 455, Sec. 7.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 23114. (2026).

Text

(a)A corporation shall not be subject to the taxes imposed by this chapter if the corporation did no business in this state during the taxable year and the taxable year was 15 days or less.

(b)The period of time for which a corporation is not subject to taxes imposed by this chapter as provided in subdivision (a) may not be considered a taxable year for purposes of subdivision (e) or paragraph (1) of subdivision (f) of Section 23153.

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(a)
A corporation shall not be subject to the taxes imposed by this chapter if the corporation did no business in this state during the taxable year and the taxable year was 15 days or less.
(b)
The period of time for which a corporation is not subject to taxes imposed by this chapter as provided in subdivision (a) may not be considered a taxable year for purposes of subdivision (e) or paragraph (1) of subdivision (f) of Section 23153.

Legislative History

Amended by Stats. 2003, Ch. 455, Sec. 7. Effective January 1, 2004.

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California § 23114., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/23114..