California Statutes
§ 23332.5. — 23332.5. (Amended by Stats. 1997, Ch. 605, Sec. 70.)
California § 23332.5.
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. 8.ARTICLE 8. Dissolution or Withdrawal
This text of California § 23332.5. (23332.5. (Amended by Stats. 1997, Ch. 605, Sec. 70.)) 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 § 23332.5. (2026).
Text
If a financial corporation ceases doing business, dissolves, or withdraws from the state during any taxable year, the tax for the taxable year during which cessation of doing business, dissolution or withdrawal occurs shall be computed as prescribed by subdivision (b) or (d) of Section 23183, 23183.1, or 23183.2.
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Legislative History
Amended by Stats. 1997, Ch. 605, Sec. 70. Effective January 1, 1998.
Nearby Sections
2
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