Revenue and Taxation Code section 23114

(a)

A corporation shall not be subject to the taxes imposed by this chapter if the corporation did no business in this state during the taxable year and the taxable year was 15 days or less.

(b)

The period of time for which a corporation is not subject to taxes imposed by this chapter as provided in subdivision (a) may not be considered a taxable year for purposes of subdivision (e) or paragraph (1) of subdivision (f) of Section 23153.

Source: Section 23114, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23114. (accessed May 12, 2025).

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23114

Last Updated

May 12, 2025

§ 23114’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_23114

Original Source: Section 23114, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23114. (last accessed May 12, 2025).