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day of the 11th month following the due date of the
tax. [Cal. Rev. & Tax. Code sec. 23301 (West Supp.
1999).]
� 23302. Forfeiture or suspension of powers, rights and
privileges
(a) Forfeiture or suspension of a taxpayer's
powers, rights, and privileges pursuant to Section
23301 * * * shall occur and become effective only as
expressly provided in this section in conjunction with
Section 21020, which requires notice prior to the
suspension of a taxpayer's corporate powers, rights,
and privileges.[1]
* * * * * * *
(c) The Franchise Tax Board shall transmit the
names of taxpayers to the secretary of state as to
which the suspension or forfeiture provisions of
Section 23301 * * * are or become applicable, and the
suspension or forfeiture therein provided for shall
thereupon become effective. The certificate of the
secretary of state shall be prima facie evidence of the
suspension or forfeiture. [Cal. Rev. & Tax. sec. 23302
(West 1992).]
� 23305a. Certificate of revivor; clearance of
corporate name; reinstatement; prima facie evidence
1 Cal. Rev. & Tax. Code sec. 21020 (West 1992) provides:
� 21020. Suspension under bank and corporation tax law;
preliminary notice; mailing
For the purposes of Part 11 (commencing with
Section 23001) of Division 2 only, a taxpayer shall not
be suspended pursuant to Section 23301 * * * unless the
Board has mailed a notice preliminary to suspension
which indicates that the taxpayer will be suspended by
a date certain pursuant to Section 23301 * * *. The
notice preliminary to suspension shall be mailed to the
taxpayer at least 60 days before the date certain.
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Last modified: May 25, 2011