California Revenue and Taxation Code

§ 23303

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 23303 Effective Jan 1, 2024Div. 2 · Part 11 · Ch. 2 · Art. 7

Statute text

View on leginfo.ca.gov

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.

Legislative history

Amended by Stats. 2023, Ch. 209, Sec. 6. (AB 1765) Effective January 1, 2024.