California § 23364a - Where a member of an affiliated group filing a consolidated return is a corporati
Full text of California Public Contract Code - PCC § 23364a — Where a member of an affiliated group filing a consolidated return is a corporati, with citation guidance and answers to common questions.
§ 23364a. Where a member of an affiliated group filing a consolidated return is a corporati
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.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 23364a
What does Public Contract Code - PCC § 23364a cover?
Section 23364a ("Where a member of an affiliated group filing a consolidated return is a corporati") 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 § 23364a?
A common citation format is "Public Contract Code - PCC § 23364a" (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 § 23364a 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.