Cal. Rev. & Tax. Code § 23332.5

Current through the 2023 Legislative Session.

Section 23332.5 - Tax for taxable year during which cessation of doing business, dissolution, or withdrawal occurs

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.

Ca. Rev. and Tax. Code § 23332.5

Amended by Stats. 1997, Ch. 605, Sec. 70. Effective January 1, 1998.