ARTICLE 2. Banks and Corporations

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

§§ 18601–18606 · 4 sections

• § 18601 (a) Except as provided in subdivision (b), (c), or (d), every taxpayer subject to the tax imposed by Part 11 (commencing with Section 23001) shall, on or…
• § 18602 In the event that taxes, interest, and penalties have been or shall be assessed against, paid by, or collected from a corporation under Chapter 2 (commencing…
• § 18604 (a) The Franchise Tax Board may grant a reasonable extension of time for filing any return, declaration, statement, or other document required by Part 11…
• § 18606 (a) In cases where receivers, trustees in a case under Title 11 of the United States Code, or assignees are operating the property or business of a corporation…