California Revenue and Taxation Code ARTICLE 1 - Definitions and General Provisions

• Section 23101.
  (a) “Doing business” means actively engaging in any transaction for the purpose of financial or pecuniary gain or profit.(b) For taxable years beginning on or after January...
• Section 23101.5.
  (a) The Franchise Tax Board may determine that a corporation is not doing business in this state for purposes of this chapter or deriving income from...
• Section 23102.
  Any corporation holding or organized to hold stock or bonds of any other corporation or corporations, and not trading in stock or bonds or other...
• Section 23104.
  (a) For purposes of this part only, any corporation that is not incorporated under the laws of this state and whose sole activity in this state...
• Section 23113.
  The tax imposed under this chapter shall attach whether a taxpayer has a taxable year of twelve months or less.(Added by Stats. 1949, Ch. 557.)
• Section 23114.
  (a) A corporation shall not be subject to the taxes imposed by this chapter if the corporation did no business in this state during the taxable...

Last modified: October 22, 2018