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https://www.avvo.com/legal-guides/ugc/shareholder-liability-for-minimum-corporate-franchise-tax-in-california
An often asked question in California is whether a shareholder is liable for the minimum franchise tax that is unpaid on a corporation if the corporation is suspended. I believe it is clear that a shareholder is liable for the tax if they dissolve the corporation and take responsibility for all unpaid debts of the corporation.
https://kkoslawyers.com/court-rule-against-california-franchise-tax-board-on-overreaching-franchise-tax/
California imposes a minimum franchise tax of $800 for every corporation (or LLC) “doing business within …this state.” Revenue and Tax Code § 23101 defined doing business as “ actively engaging in any transaction for the purpose of financial or pecuniary gain or profit.”
https://lawadvocategroup.com/tax-obligations-of-out-of-state-corporations-doing-business-in-california/
Since January 1, 2011, California Revenue and Taxation Code § 23101 (b) has stated that a taxpayer is doing business in California for a taxable year when any of the following conditions were satisfied: The taxpayer’s sales in California exceed the lesser of $500,000 or 25% of the taxpayer’s total sales in the taxable year.
https://www.ftb.ca.gov/file/business/types/corporations/index.html
Minimum franchise tax Every corporation that is incorporated, registered, or doing business in California must pay the $800 minimum franchise tax. Exceptions to the first year minimum tax Corporations are not subject to the minimum tax if both of the following are true: They did not conduct any business in California during the tax year
https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/december-2019/all-about-business.html
Corporation C, though considered doing business in California because it has $1,000,000 in California sales, will not be subject to California’s franchise tax as it is protected under Public Law 86-272. This is true even if the tangible goods are delivered using Corporation C’s vehicles.
http://ftb.ca.gov/file/business/types/corporations/help-with-corporations.html
To change your corporation's name, contact the California Secretary of State's Office (SOS). Web CA Secretary of State Phone (916) 657-5448 Mail Secretary of State 1500 11th Street Sacramento CA 95814 Contact us about Corporations Phone 800-852-5711 (916) 845-6500 (outside the U.S.) Weekdays, 8 AM to 5 PM Chat Chat with a representative
https://www.sos.ca.gov/business-programs/business-entities/faqs
corporation: california stock corporations and qualified out-of-state corporations are required to indicate if any officer or director has an outstanding final judgment issued by the division of labor standards enforcement or a court of law, for which no appeal therefrom is pending, for the violation of any wage order or provision of the labor …
https://www.robertschriebman.net/articles/ask-the-edd-attorney-can-you-be-held-personally-liable-for-your-corporation-s-taxes/
There are provisions in the Revenue and Taxation Code (RTC) that allow the FTB to pursue responsible persons if the corporation or LLC fails to pay the annual minimum California franchise tax of $800 per year. I have been practicing taxation for decades. I have yet to see the FTB pursue individuals for delinquent annual franchise taxes.
https://www.forbes.com/sites/stephendunn/2011/11/13/officers-personal-liability-for-their-companys-unpaid-taxes/
States have parallel schemes for holding officers personally liable for their business’ undeposited taxes. Michigan law, for example, provides that any Michigan tax which a business incurs but ...
https://dfpi.ca.gov/franchise-investment-law/franchises-frequently-asked-questions-and-answers/
If the DFPI has not issued a stop order pursuant to Corporations Code section 31115 or sent a comment letter citing deficiencies in your application, the registration automatically becomes effective on the 30th business day after the filing of a “complete application” for registration 9. What constitutes a “complete application”?
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