Cal. Code Regs. tit. 18 § 23331

Current through Register 2024 Notice Reg. No. 24, June 14, 2024

Section 23331 - Dissolution or Withdrawal

(a) Effective Date. For the purposes of Article 8 a corporation, other than a credit union, is deemed dissolved or withdrawn when either a copy of the court decree of dissolution, certificate of dissolution under Section 1905 of the Corporations Code, or a certificate of surrender under Section 2112 of the Corporations Code has been filed in the office of the Secretary of State. A credit union for purposes of this article is considered dissolved at the time that it files a certificate of election to dissolve in the office of the Secretary of State.

For procedure under Chapter 3, see Reg. 23561.

Cal. Code Regs. Tit. 18, § 23331

1. Reg. 23331-23334 filed 12-14-64; effective thirtieth day thereafter (Register 64, No. 25).
2. Amendment filed 8-27-71; effective thirtieth day thereafter (Register 71, No. 35).
3. Renumbering and amendment of Section 23331-23334 to Section 23331 filed 9-3-82; effective thirtieth day thereafter (Register 82, No. 37).

Note: Authority cited: Section 26422, Revenue and Taxation Code. Reference: Sections 23331 and 23332, Revenue and Taxation Code.