{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23113","citation":"Rev. & Tax. Code, § 23113","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 11. CORPORATION TAX LAW [23001. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11"},{"name":"CHAPTER 2. The Corporation Franchise Tax [23101. - 23364a.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-2"},{"name":"ARTICLE 1. Definitions and General Provisions [23101. - 23114.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-2/article-1"}],"history":"Added by Stats. 1949, Ch. 557.","effective":null,"html":"<p>The tax imposed under this chapter shall attach whether a taxpayer has a taxable year of twelve months or less.</p>","text":"The tax imposed under this chapter shall attach whether a taxpayer has a taxable year of twelve months or less.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-and-general-provisions-23113","source":"California Legislative Information bulk export (pubinfo)"}