California Revenue and Taxation Code ARTICLE 6 - Corporations Resuming Business

• Section 23281.
  (a) (1) When a taxpayer ceases to do business within the state during any taxable year and does not dissolve or withdraw from the state during that...
• Section 23282.
  (a) The tax imposed upon any taxpayer which has suffered the suspension or forfeiture provided in Section 23301, and which revives in any taxable year other...

Last modified: October 22, 2018