California § 23305.5. 23305.5. (Amended by Stats. 2014, Ch. 325, Sec. 4.)

California Statutes

§ 23305.5. — 23305.5. (Amended by Stats. 2014, Ch. 325, Sec. 4.)

California § 23305.5.

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 § 23305.5. (23305.5. (Amended by Stats. 2014, Ch. 325, 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 § 23305.5. (2026).

Text

For purposes of this article:

(a)“Taxpayer” means either:

(1)A corporation subject to tax under this chapter.

(2)A business entity organized under a statute or law, under a state or a federally recognized Indian tribe, under another jurisdiction, if the statute or law describes or refers to the entity as a limited liability company or if regulations of the Franchise Tax Board identify a business entity organized under the laws of a foreign country as a limited liability company.

(b)With regard to a limited liability company:

(1)“Articles of incorporation” shall include a limited liability company’s articles of organization.

(2)“Tax” shall include the tax and fee imposed by Sections 17941 and 17942, or former Sections 23091 and 23092, respectively.

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For purposes of this article:
(a)
“Taxpayer” means either:
(1)
A corporation subject to tax under this chapter.
(2)
A business entity organized under a statute or law, under a state or a federally recognized Indian tribe, under
another jurisdiction, if the statute or law describes or refers to the entity as a limited liability company or if regulations of the Franchise Tax Board identify a business entity organized under the laws of a foreign country as a limited liability company.
(b)
With regard to a limited liability company:
(1)
“Articles of incorporation” shall include a limited liability company’s articles of organization.
(2)
“Tax” shall include the tax and fee imposed by Sections 17941 and 17942, or former Sections 23091 and 23092, respectively.