Cal. Rev. & Tax. Code § 23301.5

Current through the 2023 Legislative Session.

Section 23301.5 - Failure to file tax return

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.

Ca. Rev. and Tax. Code § 23301.5

Amended by Stats 2023 ch 209 (AB 1765),s 3, eff. 1/1/2024.

Amended by Stats. 1991, Ch. 1082, Sec. 2. Applicable to income years beginning on or after January 1, 1991, by Sec. 12 of Ch. 1082.