California § 23504. 23504. (Amended by Stats. 1971, Ch. 1304.)

California Statutes

§ 23504. — 23504. (Amended by Stats. 1971, Ch. 1304.)

California § 23504.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 11.PART 11. CORPORATION TAX LAW

Ch. 3.CHAPTER 3. The Corporation Income Tax

Art. 1.ARTICLE 1. Imposition of Tax

This text of California § 23504. (23504. (Amended by Stats. 1971, Ch. 1304.)) 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 § 23504. (2026).

Text

Where a corporation formerly subject to tax under Chapter 2 (commencing with Section 23101) becomes subject to tax under Chapter 3 (commencing with Section 23501), the tax for the year in which the change occurs will be assessed under Chapter 2 (commencing with Section 23101) and not under Chapter 3 (commencing with Section 23501). For years subsequent to the year in which the change occurs, the tax will be assessed under Chapter 3 (commencing with Section 23501).

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Where a corporation formerly subject to tax under Chapter 2 (commencing with Section 23101) becomes subject to tax under Chapter 3 (commencing with Section 23501), the tax for the year in which the change occurs will be assessed under Chapter 2 (commencing with Section 23101) and not under Chapter 3 (commencing with Section 23501). For years subsequent to the year in which the change occurs, the tax will be assessed under Chapter 3 (commencing with Section 23501).

Legislative History

Amended by Stats. 1971, Ch. 1304.

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California § 23504., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/23504..