ARTICLE 4. Commencing Corporations

Article 4 added by Stats. 1949, Ch. 557.

§§ 23221–23226 · 8 sections

• § 23221 (a) Any credit union that incorporates under the laws of this state or qualifies to transact intrastate business in this state shall thereupon prepay a tax of…
• § 23222 (a) If a taxpayer commences to do business in this state during its first taxable year its tax for that year shall be adjusted upon the basis of the net income…
• § 23222a In every case in which the second or succeeding taxable years of a commencing taxpayer constitute a period of less than 12 months or in which the taxpayer does…
• § 23223 (a) When any taxpayer commences to do business in this state for the first time in any taxable year other than the year of incorporation or qualification, its…
• § 23224 (a) Notwithstanding the provisions of Section 23222 and Section 23223, if a corporation, which has been subject to the provisions of Chapter 3 commences to do…
• § 23224.5 (a) After December 31, 1971, if a corporation which has been subject to the provisions of Chapter 3 commences to do business in this state, such corporation…
• § 23225 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…
• § 23226 In the case of the taxpayer taxable in the manner provided in Sections 23222 to 23224.5, inclusive, reporting income from any source on a deferred basis, the…