California Statutes

§ 23303. — 23303. (Amended by Stats. 2023, Ch. 209, Sec. 6.)

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
Notwithstanding the provisions of Section 23301 or 23301.5, any taxpayer that transacts business or receives income within the period of its suspension or forfeiture shall be subject to tax under the provisions of this chapter.

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California § 23303. (23303. (Amended by Stats. 2023, Ch. 209, Sec. 6.)) — 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. 6. (AB 1765) Effective January 1, 2024.
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