Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 23332.5 — Dissolution or Withdrawal

Cal. Rev. & Tax. Code § 23332.5

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1998-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

If a financial corporation ceases doing business, dissolves, or withdraws from the state during any taxable year, the tax for the taxable year during which cessation of doing business, dissolution or withdrawal occurs shall be computed as prescribed by subdivision (b) or (d) of Section 23183,…

Citator

Cal. Rev. & Tax. Code § 23332.5 — Dissolution or Withdrawal is in force in the current edition of the Code, and nothing recorded condemns it.

If a financial corporation ceases doing business, dissolves, or withdraws from the state during any taxable year, the tax for the taxable year during which cessation of doing business, dissolution or withdrawal occurs shall be computed as prescribed by subdivision (b) or (d) of Section 23183, 23183.1, or 23183.2.