{"data":{"id":"us-ca/rtc-23504","jurisdiction":"us-ca","citation":"RTC § 23504","heading":"","body":"Where a corporation formerly subject to tax under Chapter 2 (commencing with Section 23101) becomes subject to tax under Chapter 3 (commencing with Section 23501), the tax for the year in which the change occurs will be assessed under Chapter 2 (commencing with Section 23101) and not under Chapter 3 (commencing with Section 23501). For years subsequent to the year in which the change occurs, the tax will be assessed under Chapter 3 (commencing with Section 23501).","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 3. The Corporation Income Tax [23501. - 23561.]","ARTICLE 1. Imposition of Tax [23501. - 23504.]"],"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":"6dbeca4a6bb5433ac83247a983a5de561b5bcb9095bb197a151860090b85e908","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23503","next":"us-ca/rtc-23561"},"notice":"GroundRules: Original legal text. Not legal advice."}