Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23114 — Definitions and General Provisions
Cal. Rev. & Tax. Code § 23114
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2004-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(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 taxable year was 15 days or less.
Citator
Cal. Rev. & Tax. Code § 23114 — Definitions and General Provisions is in force in the current edition of the Code, and nothing recorded condemns it.
(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 taxable year was 15 days or less.
(b) The period of time for which a corporation is not subject to taxes imposed by this chapter as provided in subdivision (a) may not be considered a taxable year for purposes of subdivision (e) or paragraph (1) of subdivision (f) of Section 23153.