BlackletterCalifornia law

CHAPTER 3. The Corporation Income Tax [23501. - 23561.]

Chapter 3 added by Stats. 1949, Ch. 557.

§§ 23501–23561 · 4 sections

  1. ARTICLE 1. Imposition of Tax §§ 23501–23504 · 3 sections
    • § 23501 (a) There shall be imposed upon every corporation, other than a bank, for each taxable year, a tax at the rate of 7.6 percent upon its net income derived from…
    • § 23503 There shall be offset against the tax hereby imposed for any period the amount of any tax imposed on the taxpayer under Chapter 2 for the same period. In the…
    • § 23504 Where a corporation formerly subject to tax under Chapter 2 (commencing with Section 23101) becomes subject to tax under Chapter 3 (commencing with Section…
  2. ARTICLE 2. Cessation of Activities § 23561 · 1 section
    • § 23561 No decree of dissolution shall be made and entered by any court, nor shall the county clerk of any county or the Secretary of State file any such decree, or…