California § 23224.5 - After December 31, 1971, if a corporation which has been subject to the provision
Full text of California Public Contract Code - PCC § 23224.5 — After December 31, 1971, if a corporation which has been subject to the provision, with citation guidance and answers to common questions.
§ 23224.5. After December 31, 1971, if a corporation which has been subject to the provision
(a) After December 31, 1971, if a corporation which has been subject to the provisions of Chapter 3 commences to do business in this state, such corporation shall pay a tax under Chapter 3 for the whole of the taxable year it commences to do such business. (b) For the purposes of Sections 23151.1 and 23183.1, the first taxable year subsequent to the taxable year the corporation commences to do such business (as described in subdivision (a)) shall be treated as the taxable year of commencement.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 23224.5
What does Public Contract Code - PCC § 23224.5 cover?
Section 23224.5 ("After December 31, 1971, if a corporation which has been subject to the provision") 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 § 23224.5?
A common citation format is "Public Contract Code - PCC § 23224.5" (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 § 23224.5 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.