California Revenue and Taxation Code

§ 23305.1

RTC § 23305.1 Effective Jan 1, 2024Div. 2 · Part 11 · Ch. 2 · Art. 7

Statute text

(a)A taxpayer may make application to the Franchise Tax Board for relief from the voidability provisions of Section 23304.1. To be relieved from voidability, the taxpayer shall do all of the following:

(1)Provide the Franchise Tax Board with an application for relief from contract voidability in a form and manner prescribed by the Franchise Tax Board.

(2)Include on the application the period for which relief is requested in accordance with subdivision (b).

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Legislative history

Amended by Stats. 2023, Ch. 209, Sec. 7. (AB 1765) Effective January 1, 2024.