Rev. & Tax. Code, § 23305.5 · Article 7. Suspension and Revivor
Rev. & Tax. Code, § 23305.5
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
For purposes of this article:
(a) “Taxpayer” means either:
(1) A corporation subject to tax under this chapter.
(2) A business entity organized under a statute or law, under a state or a federally recognized Indian tribe, under another jurisdiction, if the statute or law describes or refers to the entity as a limited liability company or if regulations of the Franchise Tax Board identify a business entity organized under the laws of a foreign country as a limited liability company.
(b) With regard to a limited liability company:
(1) “Articles of incorporation” shall include a limited liability company’s articles of organization.
(2) “Tax” shall include the tax and fee imposed by Sections 17941 and 17942, or former Sections 23091 and 23092, respectively.
Notes and commentary — not statutory text
History
Amended by Stats. 2014, Ch. 325, Sec. 4. (AB 1143) Effective September 15, 2014.
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=23305.5.
- Text hash
- sha256 7f76b023cd433d18f9fe2f5f400b887cee392138db8b04453d6f590cd3caf118
- 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
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