Cal. Rev. & Tax. Code § 23303

Current through the 2023 Legislative Session.

Section 23303 - Corporation transacting business or receiving income within period of suspension or forfeiture

Notwithstanding the provisions of Section 23301 or 23301.5, any taxpayer that transacts business or receives income within the period of its suspension or forfeiture shall be subject to tax under the provisions of this chapter.

Ca. Rev. and Tax. Code § 23303

Amended by Stats 2023 ch 209 (AB 1765),s 6, eff. 1/1/2024.

Amended by Stats. 1997, Ch. 605, Sec. 67. Effective January 1, 1998.