California Revenue and Taxation Code ARTICLE 4 - Commencing Corporations

• Section 23221.
  (a) Any credit union that incorporates under the laws of this state or qualifies to transact intrastate business in this state shall thereupon prepay a tax...
• Section 23222.
  (a) If a taxpayer commences to do business in this state during its first taxable year its tax for that year shall be adjusted upon the...
• Section 23222a.
  In every case in which the second or succeeding taxable years of a commencing taxpayer constitute a period of less than 12 months or in...
• Section 23223.
  (a) When any taxpayer commences to do business in this state for the first time in any taxable year other than the year of incorporation or...
• Section 23224.
  (a) Notwithstanding the provisions of Section 23222 and Section 23223, if a corporation, which has been subject to the provisions of Chapter 3 commences to do...
• Section 23224.5.
  (a) After December 31, 1971, if a corporation which has been subject to the provisions of Chapter 3 commences to do business in this state, such...
• Section 23225.
  The adjusted tax, as provided in Sections 23222 to 23224.5, inclusive, for any taxable year in excess of the prepayment for that year, shall be...
• Section 23226.
  In the case of the taxpayer taxable in the manner provided in Sections 23222 to 23224.5, inclusive, reporting income from any source on a deferred...

Last modified: October 22, 2018