Revenue and Taxation Code section 23364a

Where a member of an affiliated group filing a consolidated return is a corporation commencing to do business in this state for the first time after August 27, 1937, its tax for the taxable year of commencement shall be the tax for such year as provided for in subdivisions (a) and (b) of Section 23151.1.

Source: Section 23364a, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23364a. (accessed Jun. 2, 2025).

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Last Updated

May 12, 2025

§ 23364a’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_23364a

Original Source: Section 23364a, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23364a. (last accessed May 12, 2025).