ARTICLE 6. Corporations Resuming Business

Article 6 added by Stats. 1949, Ch. 557.

§§ 23281–23282 · 2 sections

• § 23281 (a) (1) When a taxpayer ceases to do business within the state during any taxable year and does not dissolve or withdraw from the state during that year, and…
• § 23282 (a) The tax imposed upon any taxpayer which has suffered the suspension or forfeiture provided in Section 23301, and which revives in any taxable year other…