California Revenue and Taxation Code ARTICLE 7 - Suspension and Revivor

• Section 23301.
  Except for the purposes of filing an application for exempt status or amending the articles of incorporation as necessary either to perfect that application or...
• Section 23301.5.
  Except for the purposes of filing an application for exempt status or amending the articles of incorporation as necessary either to perfect that application or...
• Section 23301.6.
  Sections 23301, 23301.5, and 23775 shall apply to a foreign taxpayer only if the taxpayer is qualified to do business in California. A taxpayer that...
• Section 23302.
  (a) Forfeiture or suspension of a taxpayer’s powers, rights, and privileges pursuant to Section 23301, 23301.5, or 23775 shall occur and become effective only as expressly...
• Section 23303.
  Notwithstanding the provisions of Section 23301 or 23301.5, any corporation that transacts business or receives income within the period of its suspension or forfeiture shall...
• Section 23304.1.
  (a) Every contract made in this state by a taxpayer during the time that the taxpayer’s powers, rights, and privileges are suspended or forfeited pursuant to...
• Section 23304.5.
  A party that has the right to declare a contract to be voidable pursuant to Section 23304.1 may exercise that right only in a lawsuit...
• Section 23305.
  Any taxpayer which has suffered the suspension or forfeiture provided for in Section 23301 or 23301.5 may be relieved therefrom upon making application therefor in...
• Section 23305.1.
  (a) A taxpayer may make application to the Franchise Tax Board for relief from the voidability provisions of Section 23304.1. To be relieved from voidability, the...
• Section 23305.2.
  Notwithstanding Sections 23305 and 23305.1 that require a taxpayer to pay any liability to the Franchise Tax Board as a condition to revivor or relief...
• Section 23305.5.
  For purposes of this article:(a) “Taxpayer” means either:(1) A corporation subject to tax under this chapter.(2) A business entity organized under a statute or law, under a state...
• Section 23305a.
  Before the certificate of revivor is issued by the Franchise Tax Board, it shall obtain from the Secretary of State an endorsement upon the application...
• Section 23305b.
  Notwithstanding Section 23305, the Franchise Tax Board may revive a corporation to good standing without full payment of the taxes, penalties, and interest due if...
• Section 23305c.
  (a) Upon issuance of the certificate of revivor, the Franchise Tax Board shall transmit to the Secretary of State the revived taxpayer’s name and its corporate...
• Section 23305d.
  A certificate of suspension or forfeiture from the Franchise Tax Board setting forth that the suspended or forfeited taxpayer has been notified of its liability...
• Section 23305e.
  (a) The Franchise Tax Board may provide letters of good standing, verifying a corporation’s status for doing business in California, at a charge reflecting the reasonable...

Last modified: October 22, 2018