Rev. & Tax. Code, § 23333 · Article 8. Dissolution or Withdrawal
Rev. & Tax. Code, § 23333
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) A taxpayer subject to Section 23186 shall, if it dissolves or withdraws prior to the date the rate is determined under Section 23186, pay a tax under Section 23332 at the maximum rate prescribed by Section 23186. If the rate is subsequently determined to be less than the maximum prescribed by Section 23186, a refund shall, within 30 days of that determination, be made as prescribed by Chapter 6 (commencing with Section 19301) of Part 10.2.
(b) That part of the tax thus determined which is in excess of the rate specified in Section 23151 shall be collected as a demand for second installment under Chapter 4 (commencing with Section 19001) of Part 10.2.
Notes and commentary — not statutory text
History
Amended by Stats. 1993, Ch. 31, Sec. 37. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.
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=23333.
- Text hash
- sha256 62806b6670ce391ebf3632e55139b9a9153b8bf25a37c4f3918b80fff5869ac0
- 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
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
- Rev. & Tax. Code, div. 2, pt. 10.2, ch. 4Payments and AssessmentsPrinted as Chapter 4 (commencing with Section 19001) of Part 10.2
- Rev. & Tax. Code, div. 2, pt. 10.2, ch. 6Overpayments and RefundsPrinted as Chapter 6 (commencing with Section 19301) of Part 10.2
- Rev. & Tax. Code, § 23151Printed as Section 23151
- Rev. & Tax. Code, § 23186Printed as Section 23186
- Rev. & Tax. Code, § 23332Printed as Section 23332
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.