Section 23301.5 Of Article 7. Suspension And Revivor 23301-23305e From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 2. >> Article 7.

. Except for the purposes of filing an application for exempt status or amending the articles of incorporation as necessary either to perfect that application or to set forth a new name, the corporate powers, rights, and privileges of a domestic taxpayer may be suspended, and the exercise of the corporate powers, rights, and privileges of a foreign taxpayer in this state may be forfeited, if a taxpayer fails to file a tax return required by this part.