Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23183.2 — Tax on Banks and Financial Corporations
Cal. Rev. & Tax. Code § 23183.2
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2001-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Notwithstanding Section 23183, every financial corporation not exempted from taxation by the provisions of the Constitution of this state or by this part which dissolves or withdraws, shall pay a tax for its taxable year of dissolution or withdrawal according to or measured by its net income for…
Citator
Cal. Rev. & Tax. Code § 23183.2 — Tax on Banks and Financial Corporations is in force in the current edition of the Code, and nothing recorded condemns it.
Notwithstanding Section 23183, every financial corporation not exempted from taxation by the provisions of the Constitution of this state or by this part which dissolves or withdraws, shall pay a tax for its taxable year of dissolution or withdrawal according to or measured by its net income for the taxable year in which it ceased doing business, to be computed at the rate prescribed in Section 23186 for its taxable year of dissolution or withdrawal, unless the income has previously been included in the measure of tax for any taxable year.