ARTICLE 2. Tax on General Corporations

Article 2 added by Stats. 1949, Ch. 557.

§§ 23151–23156 · 7 sections

• § 23151 (a) With the exception of banks and financial corporations, every corporation doing business within the limits of this state and not expressly exempted from…
• § 23151.1 Notwithstanding Section 23151, every corporation (except banks and financial corporations) doing business within the limits of this state and not exempted from…
• § 23151.2 Notwithstanding Section 23151, every corporation (except banks and financial corporations) not exempted from taxation by the provisions of the Constitution of…
• § 23153 (a) Every corporation described in subdivision (b) shall be subject to the minimum franchise tax specified in subdivision (d) from the earlier of the date of…
• § 23154 The tax imposed under this chapter is in lieu of all ad valorem taxes and assessments of every kind and nature upon the general corporate franchises of the…
• § 23155 In the event that taxes, interest and penalties have been or shall be assessed against, paid by or collected from a taxpayer under a subdivision of Section…
• § 23156 (a) The Franchise Tax Board shall abate, upon written request by a qualified nonprofit corporation, unpaid qualified taxes, interest, and penalties for the…