California Statutes
§ 23301.6. — 23301.6. (Amended by Stats. 2023, Ch. 209, Sec. 4.)
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
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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California § 23301.6. (23301.6. (Amended by Stats. 2023, Ch. 209, Sec. 4.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2023, Ch. 209, Sec. 4. (AB 1765) Effective January 1, 2024.