Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23305.5 — Suspension and Revivor
Cal. Rev. & Tax. Code § 23305.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2014-09-15
- Current through
- Nov 2, 2026 (California Legislative Counsel)
For purposes of this article:
Citator
Cal. Rev. & Tax. Code § 23305.5 — Suspension and Revivor is in force in the current edition of the Code, and nothing recorded condemns it.
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 or law, under a state or a federally recognized Indian tribe, under another jurisdiction, if the statute or law describes or refers to the entity as a limited liability company or if regulations of the Franchise Tax Board identify a business entity organized under the laws of a foreign country as a limited liability company.
(b) With regard to a limited liability company:
(1) “Articles of incorporation” shall include a limited liability company’s articles of organization.
(2) “Tax” shall include the tax and fee imposed by Sections 17941 and 17942, or former Sections 23091 and 23092, respectively.