Cal. Revenue and Taxation Code § 23331
Cal. Revenue and Taxation Code § 23331
California · California Revenue and Taxation Code · Status: effective · Effective 2023-01-01
Cite this
- Citation
- Cal. Revenue and Taxation Code § 23331, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/921841
- Permanent ID
ys:prov:921841@1- SHA-256
ce2e9d50eb0e4e0f1ea7d8fa5d90988b703e67cdd7a01a255b27f1fa98902062
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(a) For the purposes of this article, the effective date of dissolution of a corporation is the date on which the certified copy of the court decree, judgment, or order declaring the corporation duly wound up and dissolved is filed in the office of the Secretary of State or the date on which the certificate of winding up, if necessary, and the certificate of dissolution are filed in the office of the Secretary of State. For the purposes of this article, the effective date of withdrawal of a foreign corporation is the date on which the certificate of withdrawal is filed in the office of the Secretary of State.
(b) The Secretary of State shall, through an information program and by forms and instructions provided to taxpayers, recommend that all documents required by this article to be filed with the Secretary of State be sent, if mailed, by certified mail with return receipt requested. The Secretary of State shall also provide the taxpayers a filing response within 21 days of receipt.