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  2. Codes
  3. Revenue & Taxation Code
  4. Div. 2
  5. Part 11
  6. Chap. 2

Chapter 2
the Corporation Franchise Tax

Articles

1
Definitions and General Provisions
Sections 23101–23114
2
Tax on General Corporations
Sections 23151–23156
3
Tax on Banks and Financial Corporations
Sections 23181–23188
3.5
Credit for Prepaid Tax
Sections 23201–23204
4
Commencing Corporations
Sections 23221–23226
5
Reorganized Corporations
Sections 23251–23253
6
Corporations Resuming Business
Sections 23281–23282
7
Suspension and Revivor
Sections 23301–23311
8
Dissolution or Withdrawal
Sections 23331–23335
9
Affiliated Railroads
Sections 23361–23364a
 



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Location: https://california.public.law/codes/revenue_and_taxation_code,_division_2,_part_11,_chapter_2

Blank Outline Levels

The legislature occasionally skips outline levels. For example:

(3) A person may apply [...]
(4)(a) A person petitioning for relief [...]

In this example, (3), (4), and (4)(a) are all outline levels, but (4) was omitted by its authors. It's only implied. This presents an interesting challenge when laying out the text. We've decided to display a blank section with this note, in order to aide readability.

Trust but verify.

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