Revenue and Taxation Code § 23303
‹ § 23302§ 23304.1 ›Open in browserleginfo ↗23303.
Notwithstanding the provisions of Section 23301 or 23301.5, any taxpayer that transacts business or receives income within the period of its suspension or forfeiture shall be subject to tax under the provisions of this chapter.
(Amended by Stats. 2023, Ch. 209, Sec. 6. (AB 1765) Effective January 1, 2024.)