There is a newer version of the California Code
2011 California Code
Revenue and Taxation Code
DIVISION 2. OTHER TAXES [6001 - 60708]
ARTICLE 8. Dissolution or Withdrawal
Section 23332.5
CA Rev & Tax Code § 23332.5 (through 2012 Leg Sess) What's This?
If a financial corporation ceases doing business, dissolves, or withdraws from the state during any taxable year, the tax for the taxable year during which cessation of doing business, dissolution or withdrawal occurs shall be computed as prescribed by subdivision (b) or (d) of Section 23183, 23183.1, or 23183.2.
(Amended by Stats. 1997, Ch. 605, Sec. 70. Effective January 1, 1998.)
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