California Legal Codes and Statutes

§ 23303

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

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.

Cite this section

Cal. Rev. & Tax. Code § 23303 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-2-the-corporation-franchise-tax/article-7-suspension-and-revivor/section-23303

Other sections in Article 7 - Suspension and Revivor

§ 23301§ 23301.5§ 23301.6§ 23302§ 23303§ 23304.1§ 23304.5§ 23305§ 23305.1§ 23305.2§ 23305.5§ 23305a§ 23305b§ 23305c§ 23305d§ 23305e§ 23310§ 23311

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