{"code":"RTC","codeName":"Revenue and Taxation Code","section":"23305e","citation":"Rev. & Tax. Code, § 23305e","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. 11.   (AB 1765)   Effective January 1, 2024.","effective":"2024-01-01","html":"<p>(a) The Franchise Tax Board may provide letters of good standing, verifying a taxpayer’s status for doing business in California, at a charge reflecting the reasonable costs to the department of responding to these requests.</p><p>(b) Fees received under this section shall be handled in accordance with Section <a href=\"/rtc/19604\">19604</a>.</p>","text":"(a) The Franchise Tax Board may provide letters of good standing, verifying a taxpayer’s status for doing business in California, at a charge reflecting the reasonable costs to the department of responding to these requests. (b) Fees received under this section shall be handled in accordance with Section 19604.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/suspension-and-revivor-23305e","source":"California Legislative Information bulk export (pubinfo)"}