Rev. & Tax. Code, § 23332.5 · Article 8. Dissolution or Withdrawal
Rev. & Tax. Code, § 23332.5
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
If a financial corporation ceases doing business, dissolves, or withdraws from the state during any taxable year, the tax for the taxable year during which cessation of doing business, dissolution or withdrawal occurs shall be computed as prescribed by subdivision (b) or (d) of Section 23183, 23183.1, or 23183.2.
Notes and commentary — not statutory text
History
Amended by Stats. 1997, Ch. 605, Sec. 70. Effective January 1, 1998.
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=23332.5.
- Text hash
- sha256 5d90afa4b81e8b9a71afe3dd83933f423d2410968aeea2cb6558e4f5ec426d52
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- 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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