California Legal Codes and Statutes
California State Legal Resource Portal
California Codes
RTC Code
Division 2 - OTHER TAXES
Part 11 - CORPORATION TAX LAW
Chapter 2 - The Corporation Franchise Tax
Chapter 2 - The Corporation Franchise Tax
California Revenue and Taxation Code — §§ 23101-23364a
Article 1 - Definitions and General Provisions
§§ 23101-23114
Article 2 - Tax on General Corporations
§§ 23151-23156
Article 3 - Tax on Banks and Financial Corporations
§§ 23181-23188
Article 3.5 - Credit for Prepaid Tax
§§ 23201-23204
Article 4 - Commencing Corporations
§§ 23221-23226
Article 5 - Reorganized Corporations
§§ 23251-23253
Article 6 - Corporations Resuming Business
§§ 23281-23282
Article 7 - Suspension and Revivor
§§ 23301-23311
Article 8 - Dissolution or Withdrawal
§§ 23331-23335
Article 9 - Affiliated Railroads
§§ 23361-23364a