Section 23301.6 Of Article 7. Suspension And Revivor 23301-23305e From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 2. >> Article 7.

. Sections 23301, 23301.5, and 23775 shall apply to a foreign taxpayer only if the taxpayer is qualified to do business in California. A taxpayer that is required under Section 2105 of the Corporations Code to qualify to do business shall not be deemed to have qualified to do business for purposes of this article unless the taxpayer has in fact qualified with the Secretary of State.