Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23301.5 — Suspension and Revivor
Cal. Rev. & Tax. Code § 23301.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2024-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Except for the purposes of filing an application for exempt status or amending the articles of incorporation or organization as necessary either to perfect that application or to set forth a new name, the powers, rights, and privileges of a domestic taxpayer may be suspended, and the exercise of…
Citator
Cal. Rev. & Tax. Code § 23301.5 — Suspension and Revivor is in force in the current edition of the Code, and nothing recorded condemns it.
Except for the purposes of filing an application for exempt status or amending the articles of incorporation or organization as necessary either to perfect that application or to set forth a new name, the powers, rights, and privileges of a domestic taxpayer may be suspended, and the exercise of the powers, rights, and privileges of a foreign taxpayer in this state may be forfeited, if a taxpayer fails to file a tax return required by this part.