2013 California Revenue and Taxation Code 23504 – Where a corporation formerly subject to tax under Chapter 2…
Current as of: 2013 | Check for updates
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Where a corporation formerly subject to tax under Chapter 2
(commencing with Section 23101) becomes subject to tax under Chapter
3 (commencing with Section 23501), the tax for the year in which the
change occurs will be assessed under Chapter 2 (commencing with
Section 23101) and not under Chapter 3 (commencing with Section
23501). For years subsequent to the year in which the change occurs,
the tax will be assessed under Chapter 3 (commencing with Section
23501).