Revenue and Taxation Code section 23332.5

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.

Source: Section 23332.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23332.5. (updated Jan. 1, 1998; accessed Jul. 14, 2025).

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Up to date

Verified:
Jul. 14, 2025

§ 23332.5's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_23332.5

Original Source: Section 23332.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23332.5. (last accessed May 12, 2025).