California Statutes
§ 23305d. — 23305d. (Added by renumbering Section 23572 by Stats. 1990, Ch. 926, Sec. 16.)
California § 23305d.
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 § 23305d. (23305d. (Added by renumbering Section 23572 by Stats. 1990, Ch. 926, Sec. 16.)) 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 § 23305d. (2026).
Text
A certificate of suspension or forfeiture from the Franchise Tax Board setting forth that the suspended or forfeited taxpayer has been notified of its liability for tax or requirement to file a return under this part and that the tax has not been paid or the return has not been filed, shall constitute prima facie evidence of the facts.
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Legislative History
Added by renumbering Section 23572 by Stats. 1990, Ch. 926, Sec. 16.
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California § 23305d., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/23305d..