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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 2. The Corporation Franchise Tax 23101-23364a›ARTICLE 1. Definitions and General Provisions 23101-23114

§ 23113

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

The tax imposed under this chapter shall attach whether a taxpayer has a taxable year of twelve months or less.

(Added by Stats. 1949, Ch. 557.)

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California Revenue and Taxation Code

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