{"data":{"id":"us-ca/rtc-23113","jurisdiction":"us-ca","citation":"RTC § 23113","heading":"","body":"The tax imposed under this chapter shall attach whether a taxpayer has a taxable year of twelve months or less.","path":["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 1. Definitions and General Provisions [23101. - 23114.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"1a5e6e2c9d8159d1426dd82a6135eb980c4416df42840f78bc027a88d4db6f02","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23104","next":"us-ca/rtc-23114"},"notice":"GroundRules: Original legal text. Not legal advice."}