Except for the purposes of filing an application for exempt status or amending the articles of incorporation or organization as necessary either to perfect that application or to set forth a new name, the powers, rights, and privileges of a domestic taxpayer may be suspended, and the exercise of the powers, rights, and privileges of a foreign taxpayer in this state may be forfeited, if a taxpayer fails to file a tax return required by this part.
Cal. Rev. & Tax. Code § 23301.5
Suspension and Revivor
Applied in 4 court decisions — leading case 54 Cal. App. 4th 1361 - Timberline, Inc. v. Jaisinghani (1997)
Most recently applied in City of San Diego v. San Diegans for Open Government (September 2016)
Amended by Stats. 2023, Ch. 209, Sec. 3
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.