ARTICLE 7. Suspension and Revivor [23301. - 23311.]
Article 7 added by Stats. 1949, Ch. 557.
§§ 23301–23311 · 18 sections
- § 23301 Except for the purposes of filing an application for exempt status or amending the articles of incorporation or organization as necessary either to perfect…
- § 23301.5 Except for the purposes of filing an application for exempt status or amending the articles of incorporation or organization as necessary either to perfect…
- § 23301.6 Sections 23301, 23301.5, and 23775 shall apply to a foreign taxpayer only if the taxpayer is qualified or registered to do business in California. A taxpayer…
- § 23302 (a) Forfeiture or suspension of a taxpayer’s powers, rights, and privileges pursuant to Section 23301, 23301.5, or 23775 shall occur and become effective only…
- § 23303 Notwithstanding the provisions of Section 23301 or 23301.5, any taxpayer that transacts business or receives income within the period of its suspension or…
- § 23304.1 (a) Every contract made in this state by a taxpayer during the time that the taxpayer’s powers, rights, and privileges are suspended or forfeited pursuant to…
- § 23304.5 A party that has the right to declare a contract to be voidable pursuant to Section 23304.1 may exercise that right only in a lawsuit brought by either party…
- § 23305 Any taxpayer which has suffered the suspension or forfeiture provided for in Section 23301 or 23301.5 may be relieved therefrom upon making application…
- § 23305.1 (a) A taxpayer may make application to the Franchise Tax Board for relief from the voidability provisions of Section 23304.1. To be relieved from voidability,…
- § 23305.2 Notwithstanding Sections 23305 and 23305.1 that require a taxpayer to pay any liability to the Franchise Tax Board as a condition to revivor or relief from…
- § 23305.5 For purposes of this article: (a) “Taxpayer” means either: (1) A corporation subject to tax under this chapter. (2) A business entity organized under a statute…
- § 23305a Before the certificate of revivor is issued by the Franchise Tax Board, it shall obtain from the Secretary of State an endorsement upon the application of the…
- § 23305b Notwithstanding Section 23305, the Franchise Tax Board may revive a taxpayer to good standing without full payment of the taxes, penalties, and interest due if…
- § 23305c (a) Upon issuance of the certificate of revivor, the Franchise Tax Board shall transmit to the Secretary of State the revived taxpayer’s name and its entity…
- § 23305d A certificate of suspension or forfeiture from the Franchise Tax Board setting forth that the suspended or forfeited taxpayer has been notified of its…
- § 23305e (a) The Franchise Tax Board may provide letters of good standing, verifying a taxpayer’s status for doing business in California, at a charge reflecting the…
- § 23310 (a) The Franchise Tax Board may abate, upon written request by a qualified entity, unpaid qualified taxes, interest, and penalties for the taxable years in…
- § 23311 (a) If a qualified entity, as defined by Section 23310, has been dissolved or canceled as described by Section 23310, but continues to do business within the…