Rev. & Tax. Code, § 23775 · Article 3. Returns of Exempt Organizations
Rev. & Tax. Code, § 23775
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Except for purposes of amending the articles of incorporation to set forth a new name, under regulations prescribed by the Franchise Tax Board, the corporate powers, rights and privileges of an exempt domestic corporation may be suspended and the exercise of the corporate powers, rights and privileges of a foreign exempt corporation in this state may be forfeited if the organization fails to file the annual return or statement required under Section 23772 or 23774, or pay any amount due under Section 23703 or 23772 on or before the last day of the 12th month following the close of the taxable year.
Notes and commentary — not statutory text
History
Amended by Stats. 2000, Ch. 862, Sec. 104. Effective January 1, 2001.
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=23775.
- Text hash
- sha256 945396171dcd5c5f206b6204461d43bffeb7b213895dd1313c7c6c2c686b67ce
- 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.
Cited by 17 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 23775. 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
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, § 23304.1Printed as Section 23301, 23301.5, or 23775
- Rev. & Tax. Code, § 23305aPrinted as Sections 23301, 23301.5, and 23775
- Rev. & Tax. Code, § 23776Printed as Section 23775 | Sections 23772, 23774, or 23775
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.