Cal. RTC § 23305b
This is the official text of Cal. RTC § 23305b, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
Notwithstanding Section 23305, the Franchise Tax Board may revive a taxpayer to good standing without full payment of the taxes, penalties, and interest due if it determines that the revivor will improve the prospects for collection of the full amount due. This revivor may be limited as to time or may limit the functions the revived taxpayer can perform, or both. The taxpayer’s powers, rights, and privileges may again be suspended or forfeited if the Franchise Tax Board determines that the prospects for collection of the full amount due have not been improved by the revivor of the taxpayer.
Status: in_force · Read it on the official government site
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