Current as of September 28, 2026Rev. & Tax. Code, § 23303Official source ↗
Amended by Stats. 2023, Ch. 209, Sec. 6. (AB 1765) Effective January 1, 2024.
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.