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California Revenue and Taxation Code CHAPTER 2 - The Corporation Franchise Tax
California Revenue and Taxation Code CHAPTER 2 - The Corporation Franchise Tax
ARTICLE 1 - Definitions and General Provisions
23101-23114
ARTICLE 2 - Tax on General Corporations
23151-23156
ARTICLE 3 - Tax on Banks and Financial Corporations
23181-23188
ARTICLE 3.5 - Credit for Prepaid Tax
23201-23204
ARTICLE 4 - Commencing Corporations
23221-23226
ARTICLE 5 - Reorganized Corporations
23251-23253
ARTICLE 6 - Corporations Resuming Business
23281-23282
ARTICLE 7 - Suspension and Revivor
23301-23305e
ARTICLE 8 - Dissolution or Withdrawal
23331-23335
ARTICLE 9 - Affiliated Railroads
23361-23364a
Last modified: October 22, 2018