California § 23223 - When any taxpayer commences to do business in this state for the first time in an
Full text of California Public Contract Code - PCC § 23223 — When any taxpayer commences to do business in this state for the first time in an, with citation guidance and answers to common questions.
§ 23223. When any taxpayer commences to do business in this state for the first time in an
(a) When any taxpayer commences to do business in this state for the first time in any taxable year other than the year of incorporation or qualification, its tax for that taxable year and for the succeeding taxable year shall be computed in accordance with the provisions of Section 23222 relative to first and second taxable years, a credit being allowed for any tax payable under Section 23153 for the year in which it commences to do business. (b) The provisions of subdivision (a) shall be applicable only if a taxpayer commenced doing business in this state before January 1, 1972.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 23223
What does Public Contract Code - PCC § 23223 cover?
Section 23223 ("When any taxpayer commences to do business in this state for the first time in an") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 23223?
A common citation format is "Public Contract Code - PCC § 23223" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 23223 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.