§23302

23302 (West 2004), and that it therefore lacked the power to appoint officers under California law. However, petitioner has not cited any authoritative California law to support his contention that he could not be an officer ofJCHA while its powers, rights, and privileges were suspended. During the years in issue, he and JCHA continued to cond

of Part 10.2, or under this part, upon notice and demand from the Franchise Tax Board, is not paid on or before 6 p.m. on the last - 7 - day of the 11th month following the due date of the tax. [Cal. Rev. & Tax. Code sec. 23301 (West Supp. 1999).] § 23302. Forfeiture or suspension of powers, rights and privileges (a) Forfeiture or suspension of a taxpayer's powers, rights, and privileges pursuant to Section 23301 * * * shall occur and become effective only as expressly provided in this section

Forfeiture or suspension of powers, rights and privileges (a) Forfeiture or suspension of a taxpayer’s powers, rights, and privileges pursuant to Section 23301 * * * shall occur and become effective only as expressly provided in this section in conjunction with Section 21020, which requires notice prior to the suspension of a taxpayer’s co