Cal. Rev. & Tax. Code § 23301.6

Current through the 2023 Legislative Session.

Section 23301.6 - Laws applicable to foreign taxpayer

Sections 23301, 23301.5, and 23775 shall apply to a foreign taxpayer only if the taxpayer is qualified or registered to do business in California. A taxpayer that is required under Section 2105 or 17708.02 of the Corporations Code to qualify or register to do business shall not be deemed to have qualified or registered to do business for purposes of this article unless the taxpayer has in fact qualified or registered with the Secretary of State.

Ca. Rev. and Tax. Code § 23301.6

Amended by Stats 2023 ch 209 (AB 1765),s 4, eff. 1/1/2024.

Amended by Stats. 1991, Ch. 1082, Sec. 3. Applicable to income years beginning on or after January 1, 1991, by Sec. 12 of Ch. 1082.