California Revenue and Taxation Code ARTICLE 2 - Tax on General Corporations

• Section 23151.
  (a) With the exception of banks and financial corporations, every corporation doing business within the limits of this state and not expressly exempted from taxation by...
• Section 23151.1.
  Notwithstanding Section 23151, every corporation (except banks and financial corporations) doing business within the limits of this state and not exempted from taxation by the...
• Section 23151.2.
  Notwithstanding Section 23151, every corporation (except banks and financial corporations) not exempted from taxation by the provisions of the Constitution of this state or by...
• Section 23153.
  (a) Every corporation described in subdivision (b) shall be subject to the minimum franchise tax specified in subdivision (d) from the earlier of the date of...
• Section 23154.
  The tax imposed under this chapter is in lieu of all ad valorem taxes and assessments of every kind and nature upon the general corporate...
• Section 23155.
  In the event that taxes, interest and penalties have been or shall be assessed against, paid by or collected from a taxpayer under a subdivision...
• Section 23156.
  (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...

Last modified: October 22, 2018