California Revenue and Taxation Code

§ 23335

RTC § 23335 Effective Sep 29, 2006Div. 2 · Part 11 · Ch. 2 · Art. 8

Statute text

(a)Any return filed pursuant to Section 18601 that the taxpayer designates in the appropriate place on the form provided by the Franchise Tax Board as the taxpayer’s final franchise tax return as the result of a dissolution or withdrawal shall be treated as a request for information on how to properly dissolve or withdraw.

(b)If a taxpayer has filed a return as described in subdivision (a), the Franchise Tax Board shall provide the taxpayer with information regarding all documents that are required by this article to be filed with the Franchise Tax Board and the Secretary of State.

Legislative history

Amended by Stats. 2006, Ch. 773, Sec. 57. Effective September 29, 2006.