CHAPTER 2. The Corporation Franchise Tax [23101. - 23364a.]
Cal. Revenue and Taxation Code - RTC 2.
in effectContents
article1.. ARTICLE 1. Definitions and General Provisions [23101. - 23114.]article2.. ARTICLE 2. Tax on General Corporations [23151. - 23156.]article3.. ARTICLE 3. Tax on Banks and Financial Corporations [23181. - 23188.]article3.5.. ARTICLE 3.5. Credit for Prepaid Tax [23201. - 23204.]article4.. ARTICLE 4. Commencing Corporations [23221. - 23226.]article5.. ARTICLE 5. Reorganized Corporations [23251. - 23253.]article6.. ARTICLE 6. Corporations Resuming Business [23281. - 23282.]article7.. ARTICLE 7. Suspension and Revivor [23301. - 23311.]article8.. ARTICLE 8. Dissolution or Withdrawal [23331. - 23335.]article9.. ARTICLE 9. Affiliated Railroads [23361. - 23364a.]
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026