ARTICLE 1. Definitions and General Provisions [23101. - 23114.]

Article 1 added by Stats. 1949, Ch. 557.

§§ 23101–23114 · 6 sections

• § 23101 (a) “Doing business” means actively engaging in any transaction for the purpose of financial or pecuniary gain or profit. (b) For taxable years beginning on or…
• § 23101.5 (a) The Franchise Tax Board may determine that a corporation is not doing business in this state for purposes of this chapter or deriving income from sources…
• § 23102 Any corporation holding or organized to hold stock or bonds of any other corporation or corporations, and not trading in stock or bonds or other securities…
• § 23104 (a) For purposes of this part only, any corporation that is not incorporated under the laws of this state and whose sole activity in this state is engaging in…
• § 23113 The tax imposed under this chapter shall attach whether a taxpayer has a taxable year of twelve months or less.
• § 23114 (a) A corporation shall not be subject to the taxes imposed by this chapter if the corporation did no business in this state during the taxable year and the…