California Revenue and Taxation Code

§ 23156

RTC § 23156 Effective Jan 1, 2017Div. 2 · Part 11 · Ch. 2 · Art. 2

Statute text

(a)The Franchise Tax Board shall abate, upon written request by a qualified nonprofit corporation, unpaid qualified taxes, interest, and penalties for the taxable years in which the qualified nonprofit corporation certifies, under penalty of perjury, that it was not doing business, within the meaning of subdivision (a) of Section 23101.

(b)For purposes of this section:

(1)“Qualified nonprofit corporation” means a nonprofit corporation identified in Section 5059, 5060, or 5061 of the Corporations Code or a foreign nonprofit corporation, as defined in Section 5053 of the Corporations Code that has qualified to transact intrastate business in this state and that satisfies any of the following conditions:

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Legislative history

Amended by Stats. 2016, Ch. 86, Sec. 291. (SB 1171) Effective January 1, 2017.