Rev. & Tax. Code, § 23301 · Article 7. Suspension and Revivor
Rev. & Tax. Code, § 23301
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Except for the purposes of filing an application for exempt status or amending the articles of incorporation or organization as necessary either to perfect that application or to set forth a new name, the powers, rights, and privileges of a domestic taxpayer may be suspended, and the exercise of the powers, rights, and privileges of a foreign taxpayer in this state may be forfeited, if any of the following conditions occur:
(a) If any tax, penalty, or interest, or any portion thereof, that is due and payable under Chapter 4 (commencing with Section 19001) of Part 10.2, or under this part, either at the time the return is required to be filed or on or before the 15th day of the 9th month following the close of the taxable year, is not paid on or before 6 p.m. on the last day of the 12th month after the close of the taxable year.
(b) If any tax, penalty, or interest, or any portion thereof, due and payable under Chapter 4 (commencing with Section 19001) of Part 10.2, or under this part, upon notice and demand from the Franchise Tax Board, is not paid on or before 6 p.m. on the last day of the 11th month following the due date of the tax.
(c) If any liability, or any portion thereof, which is due and payable under Article 7 (commencing with Section 19131) of Chapter 4 of Part 10.2, is not paid on or before 6 p.m. on the last day of the 11th month following the date that the tax liability is due and payable.
Notes and commentary — not statutory text
History
Amended by Stats. 2024, Ch. 80, Sec. 121. (SB 1525) Effective January 1, 2025.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23301.
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This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
Cited by 23 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 23301. Each shows the citation as that text prints it.
Civil Code
Corporations Code
- Corp. Code, § 2204Printed as Section 23301, 23301.5, or 23775 of the Revenue and Taxation Code
- Corp. Code, § 2205Printed as Section 23301, 23301.5, or 23775 of the Revenue and Taxation Code
- Corp. Code, § 2206Printed as Section 23301 of the Revenue and Taxation Code
- Corp. Code, § 5008.6Printed as Section 23301, 23301.5, or 23775 of the Revenue and Taxation Code
- Corp. Code, § 6810Printed as Section 23301, 23301.5, or 23775 of the Revenue and Taxation Code
- Corp. Code, § 8810Printed as Section 23301, 23301.5, or 23775 of the Revenue and Taxation Code
- Corp. Code, § 9928Printed as Section 23301, 23301.5, or 23775 of the Revenue and Taxation Code
- Corp. Code, § 12214.6Printed as Section 23301, 23301.5, or 23775 of the Revenue and Taxation Code
- Corp. Code, § 12670Printed as Section 23301, 23301.5, or 23775 of the Revenue and Taxation Code
- Corp. Code, § 17713.09Printed as Section 23301, 23301.5, or 23775 of the Revenue and Taxation Code
- Corp. Code, § 17713.10Printed as Section 23301 or 23301.5 of the Revenue and Taxation Code
Revenue and Taxation Code
- Rev. & Tax. Code, § 19719Printed as Section 23301
- Rev. & Tax. Code, § 21020Printed as Section 23301, 23301.5, or 23775
- Rev. & Tax. Code, § 23282Printed as Section 23301
- Rev. & Tax. Code, § 23301.6Printed as Sections 23301, 23301.5, and 23775
- Rev. & Tax. Code, § 23302Printed as Section 23301, 23301.5, or 23775
- Rev. & Tax. Code, § 23303Printed as Section 23301 or 23301.5
- Rev. & Tax. Code, § 23304.1Printed as Section 23301, 23301.5, or 23775
- Rev. & Tax. Code, § 23305Printed as Section 23301 or 23301.5
- Rev. & Tax. Code, § 23305aPrinted as Sections 23301, 23301.5, and 23775
- Rev. & Tax. Code, § 23776Printed as Section 23301 or 23301.5
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.