Rev. & Tax. Code, § 23301.5 · Article 7. Suspension and Revivor
Rev. & Tax. Code, § 23301.5
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 a taxpayer fails to file a tax return required by this part.
Notes and commentary — not statutory text
History
Amended by Stats. 2023, Ch. 209, Sec. 3. (AB 1765) Effective January 1, 2024.
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=23301.5.
- Text hash
- sha256 70a6c34c423e8c588087a36c97323d1095a02c56b5b185c3986df0eee1377bfb
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Cited by 20 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 23301.5. 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, § 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, § 21020Printed as Section 23301, 23301.5, or 23775
- 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.