Section 23333 Of Article 8. Dissolution Or Withdrawal From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 2. >> Article 8.
23333
. (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.