California Revenue and Taxation Code ARTICLE 8 - Dissolution or Withdrawal

• Section 23331.
  (a) For the purposes of this article, the effective date of dissolution of a corporation is the date on which the certified copy of the court...
• Section 23332.
  (a) Except in the case of a taxpayer subject to the provisions of Section 23222a, any taxpayer which is dissolved or withdraws from the state during...
• Section 23332.5.
  If a financial corporation ceases doing business, dissolves, or withdraws from the state during any taxable year, the tax for the taxable year during which...
• Section 23333.
  (a) A taxpayer subject to Section 23186 shall, if it dissolves or withdraws prior to the date the rate is determined under Section 23186, pay a...
• Section 23335.
  (a) Any return filed pursuant to Section 18601 that the taxpayer designates in the appropriate place on the form provided by the Franchise Tax Board as...

Last modified: October 22, 2018