§ 23364a
55 words·~1 min read·
/ca/revenue-and-taxation-code/23364aA research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Where a member of an affiliated group filing a consolidated return is a corporation commencing to do business in this state for the first time after August 27, 1937, its tax for the taxable year of commencement shall be the tax for such year as provided for in subdivisions
(a)and
(b)of Section 23151.1.