California Code
PART 11 - CORPORATION TAX LAW
CHAPTER 2 - The Corporation Franchise Tax

ARTICLE 1 - Definitions and General Provisions

Section 23101. - 23101. (a) “Doing business” means actively engaging in any transaction...

Section 23101.5. - 23101.5. (a) The Franchise Tax Board may determine that a...

Section 23102. - 23102. Any corporation holding or organized to hold stock or...

Section 23104. - 23104. (a) For purposes of this part only, any corporation...

Section 23113. - 23113. The tax imposed under this chapter shall attach whether...

Section 23114. - 23114. (a) A corporation shall not be subject to the...

ARTICLE 2 - Tax on General Corporations

Section 23151. - 23151. (a) With the exception of banks and financial corporations,...

Section 23151.1. - 23151.1. Notwithstanding Section 23151, every corporation (except banks and financial...

Section 23151.2. - 23151.2. Notwithstanding Section 23151, every corporation (except banks and financial...

Section 23153. - 23153. (a) Every corporation described in subdivision (b) shall be...

Section 23154. - 23154. The tax imposed under this chapter is in lieu...

Section 23155. - 23155. In the event that taxes, interest and penalties have...

Section 23156. - 23156. (a) The Franchise Tax Board shall abate, upon written...

ARTICLE 3 - Tax on Banks and Financial Corporations

Section 23181. - 23181. (a) Except as otherwise provided herein, an annual tax...

Section 23182. - 23182. The tax imposed under this part upon banks and...

Section 23183. - 23183. (a) For taxable years beginning before January 1, 2000,...

Section 23183.1. - 23183.1. Notwithstanding Section 23183, every financial corporation doing business within...

Section 23183.2. - 23183.2. Notwithstanding Section 23183, every financial corporation not exempted from...

Section 23186. - 23186. For taxable years ending on or after December 31,...

Section 23187. - 23187. Upon the request of a taxpayer under this chapter,...

Section 23188. - 23188. In the event that taxes, interest, or penalties have...

ARTICLE 3.5 - Credit for Prepaid Tax

Section 23201. - 23201. (a) In the case of a taxpayer whose tax...

Section 23202. - 23202. (a) In the case of a taxpayer who has...

Section 23203. - 23203. The credits provided by Sections 23201 and 23202 shall...

Section 23204. - 23204. (a) No credit under this article shall be allowed...

ARTICLE 4 - Commencing Corporations

Section 23221. - 23221. (a) Any credit union that incorporates under the laws...

Section 23222. - 23222. (a) If a taxpayer commences to do business in...

Section 23222a. - 23222a. In every case in which the second or succeeding...

Section 23223. - 23223. (a) When any taxpayer commences to do business in...

Section 23224. - 23224. (a) Notwithstanding the provisions of Section 23222 and Section...

Section 23224.5. - 23224.5. (a) After December 31, 1971, if a corporation which...

Section 23225. - 23225. The adjusted tax, as provided in Sections 23222 to...

Section 23226. - 23226. In the case of the taxpayer taxable in the...

ARTICLE 5 - Reorganized Corporations

Section 23251. - 23251. The term “reorganization,” as used in this chapter, shall...

Section 23253. - 23253. Section 381(b) of the Internal Revenue Code, relating to...

ARTICLE 6 - Corporations Resuming Business

Section 23281. - 23281. (a) (1) When a taxpayer ceases to do business...

Section 23282. - 23282. (a) The tax imposed upon any taxpayer which has...

ARTICLE 7 - Suspension and Revivor

Section 23301. - 23301. Except for the purposes of filing an application for...

Section 23301.5. - 23301.5. Except for the purposes of filing an application for...

Section 23301.6. - 23301.6. Sections 23301, 23301.5, and 23775 shall apply to a...

Section 23302. - 23302. (a) Forfeiture or suspension of a taxpayer’s powers, rights,...

Section 23303. - 23303. Notwithstanding the provisions of Section 23301 or 23301.5, any...

Section 23304.1. - 23304.1. (a) Every contract made in this state by a...

Section 23304.5. - 23304.5. A party that has the right to declare a...

Section 23305. - 23305. Any taxpayer which has suffered the suspension or forfeiture...

Section 23305.1. - 23305.1. (a) A taxpayer may make application to the Franchise...

Section 23305.2. - 23305.2. Notwithstanding Sections 23305 and 23305.1 that require a taxpayer...

Section 23305.5. - 23305.5. For purposes of this article: (a) “Taxpayer” means either:...

Section 23305a. - 23305a. Before the certificate of revivor is issued by the...

Section 23305b. - 23305b. Notwithstanding Section 23305, the Franchise Tax Board may revive...

Section 23305c. - 23305c. (a) Upon issuance of the certificate of revivor, the...

Section 23305d. - 23305d. A certificate of suspension or forfeiture from the Franchise...

Section 23305e. - 23305e. (a) The Franchise Tax Board may provide letters of...

Section 23310. - 23310. (a) The Franchise Tax Board may abate, upon written...

Section 23311. - 23311. (a) If a qualified entity, as defined by Section...

ARTICLE 8 - Dissolution or Withdrawal

Section 23331. - 23331. (a) For the purposes of this article, the effective...

Section 23332. - 23332. (a) Except in the case of a taxpayer subject...

Section 23332.5. - 23332.5. If a financial corporation ceases doing business, dissolves, or...

Section 23333. - 23333. (a) A taxpayer subject to Section 23186 shall, if...

Section 23335. - 23335. (a) Any return filed pursuant to Section 18601 that...

ARTICLE 9 - Affiliated Railroads

Section 23361. - 23361. “Affiliated group” means one or more chains of corporations...

Section 23362. - 23362. An affiliated group, subject to the provisions of this...

Section 23363. - 23363. The Franchise Tax Board shall prescribe such regulations as...

Section 23364. - 23364. If a consolidated return is made subject to the...

Section 23364a. - 23364a. Where a member of an affiliated group filing a...