Section 23333.
Cal. Revenue and Taxation Code - RTC § 23333.
in effect(a)
A taxpayer subject to Section 23186 shall, if it dissolves or withdraws prior to the date the rate is determined under Section 23186, pay a tax under Section 23332 at the maximum rate prescribed by Section 23186. If the rate is subsequently determined to be less than the maximum prescribed by Section 23186, a refund shall, within 30 days of that determination, be made as prescribed by Chapter 6 (commencing with Section 19301) of Part 10.2.
(b)
That part of the tax thus determined which is in excess of the rate specified in Section 23151 shall be collected as a demand for second installment under Chapter 4 (commencing with Section 19001) of Part 10.2.
References
referencesCal. Revenue and Taxation Code - RTC § 23186.
referencesCal. Revenue and Taxation Code - RTC § 23332.
referencesCal. Revenue and Taxation Code - RTC § 19301.
referencesCal. Revenue and Taxation Code - RTC § 23151.
referencesCal. Revenue and Taxation Code - RTC § 19001.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026