§ 23775. — 23775. (Amended by Stats. 2000, Ch. 862, Sec. 104.)

California § 23775.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 11.: PART 11. CORPORATION TAX LAW
• Ch. 4.: CHAPTER 4. Exempt Corporations
• Art. 3.: ARTICLE 3. Returns of Exempt Organizations

Text

Except for purposes of amending the articles of incorporation to set forth a new name, under regulations prescribed by the Franchise Tax Board, the corporate powers, rights and privileges of an exempt domestic corporation may be suspended and the exercise of the corporate powers, rights and privileges of a foreign exempt corporation in this state may be forfeited if the organization fails to file the annual return or statement required under Section 23772 or 23774, or pay any amount due under Section 23703 or 23772 on or before the last day of the 12th
month following the close of the taxable year.

Legislative History

Amended by Stats. 2000, Ch. 862, Sec. 104. Effective January 1, 2001.