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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 8. Dissolution or Withdrawal 23331-23335

§ 23332.5

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

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.

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

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California Revenue and Taxation Code

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