California Statutes
§ 23331. — 23331. (Amended by Stats. 2022, Ch. 617, Sec. 131.)
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. 8. ARTICLE 8. Dissolution or Withdrawal
(a)For the purposes of this article, the effective date of dissolution of a corporation is the date on which the certified copy of the court decree, judgment, or order declaring the corporation duly wound up and dissolved is filed in the office of the Secretary of State or the date on which the certificate of winding up, if necessary, and the certificate of dissolution are filed in the office of the Secretary of State. For the purposes of this article, the effective date of withdrawal of a foreign corporation is the date on which the certificate of withdrawal is filed in the office of the Secretary of State.
(b)The Secretary of State
shall, through an information program and by forms and instructions provided to taxpayers, recommend that all documents required by this article to be
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California § 23331. (23331. (Amended by Stats. 2022, Ch. 617, Sec. 131.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2022, Ch. 617, Sec. 131. (SB 1202) Effective January 1, 2023.