California Revenue and Taxation Code

§ 23364a

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 23364aDiv. 2 · Part 11 · Ch. 2 · Art. 9

Statute text

View on leginfo.ca.gov

Where a member of an affiliated group filing a consolidated return is a corporation commencing to do business in this state for the first time after August 27, 1937, its tax for the taxable year of commencement shall be the tax for such year as provided for in subdivisions (a) and (b) of Section 23151.1.

Legislative history

Amended by Stats. 1977, Ch. 552.