California Revenue and Taxation Code ARTICLE 2 - Banks and Corporations

• Section 18601.
  (a) Except as provided in subdivision (b), (c), or (d), every taxpayer subject to the tax imposed by Part 11 (commencing with Section 23001) shall, on...
• Section 18602.
  In the event that taxes, interest, and penalties have been or shall be assessed against, paid by, or collected from a corporation under Chapter 2...
• Section 18604.
  (a) The Franchise Tax Board may grant a reasonable extension of time for filing any return, declaration, statement, or other document required by Part 11 (commencing...
• Section 18606.
  (a) In cases where receivers, trustees in a case under Title 11 of the United States Code, or assignees are operating the property or business of...

Last modified: October 22, 2018