§ 23335. — 23335. (Amended by Stats. 2006, Ch. 773, Sec. 57.)

California § 23335.

• Jurisdiction: 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

Text

(a)
Any return filed pursuant to Section 18601 that the taxpayer designates in the appropriate place on the form provided by the Franchise Tax Board as the taxpayer’s final franchise tax return as the result of a dissolution or withdrawal shall be treated as a request for information on how to properly dissolve or withdraw.
(b)
If a taxpayer has filed a return as described in subdivision (a), the Franchise Tax Board shall provide the taxpayer with information regarding all
documents that are required by this article to be filed with the Franchise Tax Board and the Secretary of State.

Legislative History

Amended by Stats. 2006, Ch. 773, Sec. 57. Effective September 29, 2006.