Section 23303 Of Article 7. Suspension And Revivor 23301-23305e From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 2. >> Article 7.

. Notwithstanding the provisions of Section 23301 or 23301.5, any corporation that transacts business or receives income within the period of its suspension or forfeiture shall be subject to tax under the provisions of this chapter.