{"data":{"id":"us-ca/rtc-23301.5","jurisdiction":"us-ca","citation":"RTC § 23301.5","heading":"","body":"Except for the purposes of filing an application for exempt status or amending the articles of incorporation or organization as necessary either to perfect that application or to set forth a new name, the powers, rights, and privileges of a domestic taxpayer may be suspended, and the exercise of the powers, rights, and privileges of a foreign taxpayer in this state may be forfeited, if a taxpayer fails to file a tax return required by this part.","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 7. Suspension and Revivor [23301. - 23311.]"],"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":"70a6c34c423e8c588087a36c97323d1095a02c56b5b185c3986df0eee1377bfb","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23301","next":"us-ca/rtc-23301.6"},"notice":"GroundRules: Original legal text. Not legal advice."}