California § 23504 - Where a corporation formerly subject to tax under Chapter 2 (commencing with Sect
Full text of California Public Contract Code - PCC § 23504 — Where a corporation formerly subject to tax under Chapter 2 (commencing with Sect, with citation guidance and answers to common questions.
§ 23504. Where a corporation formerly subject to tax under Chapter 2 (commencing with Sect
Where a corporation formerly subject to tax under Chapter 2 (commencing with Section 23101) becomes subject to tax under Chapter 3 (commencing with Section 23501), the tax for the year in which the change occurs will be assessed under Chapter 2 (commencing with Section 23101) and not under Chapter 3 (commencing with Section 23501). For years subsequent to the year in which the change occurs, the tax will be assessed under Chapter 3 (commencing with Section 23501).
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 23504
What does Public Contract Code - PCC § 23504 cover?
Section 23504 ("Where a corporation formerly subject to tax under Chapter 2 (commencing with Sect") 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 § 23504?
A common citation format is "Public Contract Code - PCC § 23504" (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 § 23504 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.