California Statutes
§ 23301.5. — 23301.5. (Amended by Stats. 2023, Ch. 209, Sec. 3.)
California·Code RTC Revenue 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. 7. ARTICLE 7. Suspension and Revivor
Except for the purposes of filing an application for exempt status or amending the articles of incorporation or organization as necessary either to perfect that application or to set forth a new name, the powers, rights, and privileges of a domestic taxpayer may be suspended, and the exercise of the powers, rights, and privileges of a foreign taxpayer in this state may be forfeited, if a taxpayer fails to file a tax return required by this part.
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California § 23301.5. (23301.5. (Amended by Stats. 2023, Ch. 209, Sec. 3.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Legislative History
Amended by Stats. 2023, Ch. 209, Sec. 3. (AB 1765) Effective January 1, 2024.