2007 California Revenue and Taxation Code Article 2. Cessation Of Activities

CA Codes (rtc:23561)

23561.  No decree of dissolution shall be made and entered by any
court, nor shall the county clerk of any county or the Secretary of
State file any such decree, or file any other document by which the
term of existence of any taxpayer shall be reduced or terminated, nor
shall the Secretary of State file any certificate of the surrender
by a foreign corporation of its right to do intrastate business in
this State if the corporate powers, rights, and privileges of the
corporation have been suspended or forfeited by the Franchise Tax
Board for failure to pay the tax, penalties, or interest due under
this part or Part 10.2 (commencing with Section 18401).