{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23155","citation":"Rev. & Tax. Code, § 23155","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 2. Tax on General Corporations [23151. - 23156.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-2/article-2"}],"history":"Added by Stats. 1977, Ch. 552.","effective":null,"html":"<p>In the event that taxes, interest and penalties have been or shall be assessed against, paid by or collected from a taxpayer under a subdivision of Section <a href=\"/rtc/23151.1\">23151.1</a>, which assessment, payment or collection should have been made under a different subdivision, such taxes, interest and penalties shall be considered as having been assessed, paid or collected under such different subdivision as of the date or dates they were made.</p>","text":"In the event that taxes, interest and penalties have been or shall be assessed against, paid by or collected from a taxpayer under a subdivision of Section 23151.1, which assessment, payment or collection should have been made under a different subdivision, such taxes, interest and penalties shall be considered as having been assessed, paid or collected under such different subdivision as of the date or dates they were made.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/tax-on-general-corporations-23155","source":"California Legislative Information bulk export (pubinfo)"}