{"data":{"id":"us-ca/rtc-23333","jurisdiction":"us-ca","citation":"RTC § 23333","heading":"","body":"(a) A taxpayer subject to Section 23186 shall, if it dissolves or withdraws prior to the date the rate is determined under Section 23186, pay a tax under Section 23332 at the maximum rate prescribed by Section 23186. If the rate is subsequently determined to be less than the maximum prescribed by Section 23186, a refund shall, within 30 days of that determination, be made as prescribed by Chapter 6 (commencing with Section 19301) of Part 10.2.\n(b) That part of the tax thus determined which is in excess of the rate specified in Section 23151 shall be collected as a demand for second installment under Chapter 4 (commencing with Section 19001) of Part 10.2.","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 8. Dissolution or Withdrawal [23331. - 23335.]"],"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":"62806b6670ce391ebf3632e55139b9a9153b8bf25a37c4f3918b80fff5869ac0","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23332.5","next":"us-ca/rtc-23335"},"notice":"GroundRules: Original legal text. Not legal advice."}