ARTICLE 2. Banks and Corporations

Article 2 added by Stats. 1993, Ch. 31, Sec. 26.

§§ 19021–19027 · 5 sections

• § 19021 In the case of taxpayers subject to the tax imposed by Article 3 (commencing with Section 23181) of Chapter 2 of Part 11, there shall be due and payable on or…
• § 19023 For purposes of this article, in the case of a corporation or an organization described in Section 23731, the term “estimated tax” means the amount which the…
• § 19025 (a) If the amount of estimated tax does not exceed the minimum tax specified by Section 23153, the entire amount of the estimated tax shall be due and payable…
• § 19026 If, after paying any installment of estimated tax required by subdivision (b) of Section 19025, the taxpayer makes a new estimate, the amount of each remaining…
• § 19027 The application of this article to taxable years of less than 12 months shall be in accordance with regulations prescribed by the Franchise Tax Board.