{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23225","citation":"Rev. & Tax. Code, § 23225","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 4. Commencing Corporations [23221. - 23226.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-2/article-4"}],"history":"Amended by Stats. 1993, Ch. 31, Sec. 34.   Effective June 16, 1993.   Operative January 1, 1994, by Sec. 83 of Ch. 31.","effective":"1993-06-16","html":"<p>The adjusted tax, as provided in Sections <a href=\"/rtc/23222\">23222</a> to <a href=\"/rtc/23224.5\">23224.5</a>, inclusive, for any taxable year in excess of the prepayment for that year, shall be due and payable as provided in Article 2 (commencing with Section <a href=\"/rtc/18601\">18601</a>) of Chapter 2 of Part 10.2.</p>","text":"The adjusted tax, as provided in Sections 23222 to 23224.5, inclusive, for any taxable year in excess of the prepayment for that year, shall be due and payable as provided in Article 2 (commencing with Section 18601) of Chapter 2 of Part 10.2.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/commencing-corporations-23225","source":"California Legislative Information bulk export (pubinfo)"}