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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
R
465.0000 Remedies of Taxpayers
Annotation 465.0080
(b) Refund
(1) Generally
465.0080 Suspended Corporation. A corporation suspended under Revenue and Taxation Code §23301 for nonpayment of franchise tax is incapable of maintaining a claim for refund for sales taxes before the State Board of Equalization. Its corporate powers, rights and privileges are suspended by this section. 6/25/65.