California Revenue and Taxation Code

§ 23332.5

RTC § 23332.5 Effective Jan 1, 1998Div. 2 · Part 11 · Ch. 2 · Art. 8

Statute text

If a financial corporation ceases doing business, dissolves, or withdraws from the state during any taxable year, the tax for the taxable year during which cessation of doing business, dissolution or withdrawal occurs shall be computed as prescribed by subdivision (b) or (d) of Section 23183, 23183.1, or 23183.2.

Legislative history

Amended by Stats. 1997, Ch. 605, Sec. 70. Effective January 1, 1998.