| What is the minimum California Corporation Franchise Tax?
According to California Franchise Tax Board, "the minimum franchise tax ($800) is due the first quarter of each accounting period and must be paid whether the corporation is active, inactive, operates at a loss, or files a return for a short period of less than 12 months.
Furthermore, California Franchise Tax Board states that, "minimum tax is waived on newly formed or qualified corporations filing an initial return for their first taxable year."
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