Cal. RTC § 23364a
This is the official text of Cal. RTC § 23364a, 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
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.
Status: in_force · Read it on the official government site
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