GroundRules
RTC § 23364a
Where this section sits in the code
- Revenue and Taxation Code - RTC
- 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.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON