California Revenue and Taxation Code

§ 23305c

RTC § 23305c Effective Jan 1, 2024Div. 2 · Part 11 · Ch. 2 · Art. 7

Statute text

(a)Upon issuance of the certificate of revivor, the Franchise Tax Board shall transmit to the Secretary of State the revived taxpayer’s name and its entity number.

(b)The taxpayer’s name and number, the fact that the taxpayer’s powers, rights, and privileges have been revived and the effective date of the revivor shall be a matter of public record.

(c)If the Franchise Tax Board determines that a suspension or forfeiture was in error by the Franchise Tax Board, the Franchise Tax Board shall, in connection with the revivor, indicate that the taxpayer is “restored.” The status of the restored taxpayer shall be retroactive to the date of suspension or forfeiture as if there had been no suspension or forfeiture.

…

Legislative history

Amended by Stats. 2023, Ch. 209, Sec. 10. (AB 1765) Effective January 1, 2024.