{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23301.5","citation":"Rev. & Tax. Code, § 23301.5","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 7. Suspension and Revivor [23301. - 23311.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-2/article-7"}],"history":"Amended by Stats. 2023, Ch. 209, Sec. 3.   (AB 1765)   Effective January 1, 2024.","effective":"2024-01-01","html":"<p>Except for the purposes of filing an application for exempt status or amending the articles of incorporation or organization as necessary either to perfect that application or to set forth a new name, the powers, rights, and privileges of a domestic taxpayer may be suspended, and the exercise of the powers, rights, and privileges of a foreign taxpayer in this state may be forfeited, if a taxpayer fails to file a tax return required by this part.</p>","text":"Except for the purposes of filing an application for exempt status or amending the articles of incorporation or organization as necessary either to perfect that application or to set forth a new name, the powers, rights, and privileges of a domestic taxpayer may be suspended, and the exercise of the powers, rights, and privileges of a foreign taxpayer in this state may be forfeited, if a taxpayer fails to file a tax return required by this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/suspension-and-revivor-23301-5","source":"California Legislative Information bulk export (pubinfo)"}