California Statutes
§ 23301.6. — 23301.6. (Amended by Stats. 2023, Ch. 209, Sec. 4.)
California § 23301.6.
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. 7.ARTICLE 7. Suspension and Revivor
This text of California § 23301.6. (23301.6. (Amended by Stats. 2023, Ch. 209, Sec. 4.)) 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 § 23301.6. (2026).
Text
Sections 23301, 23301.5, and 23775 shall apply to a foreign taxpayer only if the taxpayer is qualified or registered to do business in California. A taxpayer that is required under Section 2105 or 17708.02 of the Corporations Code to qualify or register to do business shall not be deemed to have qualified or registered to do business for purposes of this article unless the taxpayer has in fact qualified or registered with the Secretary of State.
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Legislative History
Amended by Stats. 2023, Ch. 209, Sec. 4. (AB 1765) Effective January 1, 2024.
Nearby Sections
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California § 23301.6., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/23301.6..