California Statutes
§ 23332.5. — 23332.5. (Amended by Stats. 1997, Ch. 605, Sec. 70.)
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
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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California § 23332.5. (23332.5. (Amended by Stats. 1997, Ch. 605, Sec. 70.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1997, Ch. 605, Sec. 70. Effective January 1, 1998.