{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23303","citation":"Rev. & Tax. Code, § 23303","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. 6.   (AB 1765)   Effective January 1, 2024.","effective":"2024-01-01","html":"<p>Notwithstanding the provisions of Section <a href=\"/rtc/23301\">23301</a> or <a href=\"/rtc/23301.5\">23301.5</a>, any taxpayer that transacts business or receives income within the period of its suspension or forfeiture shall be subject to tax under the provisions of this chapter.</p>","text":"Notwithstanding the provisions of Section 23301 or 23301.5, any taxpayer that transacts business or receives income within the period of its suspension or forfeiture shall be subject to tax under the provisions of this chapter.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/suspension-and-revivor-23303","source":"California Legislative Information bulk export (pubinfo)"}