{"data":{"id":"us-ca/rtc-23303","jurisdiction":"us-ca","citation":"RTC § 23303","heading":"","body":"Notwithstanding the provisions of Section 23301 or 23301.5, any taxpayer that transacts business or receives income within the period of its suspension or forfeiture shall be subject to tax under the provisions of this chapter.","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":"e370c2cc91662c7abfbc7457561a8a56da34732eab4e87464d6618a28dd389e7","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23302","next":"us-ca/rtc-23304.1"},"notice":"GroundRules: Original legal text. Not legal advice."}