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DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 2. The Corporation Franchise Tax 23101-23364a›ARTICLE 9. Affiliated Railroads 23361-23364a

§ 23364a

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

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.

(Amended by Stats. 1977, Ch. 552.)

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California Revenue and Taxation Code

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