Basically, a business entity must pay all outstanding business entity income tax debts, file a final tax return, and file the proper forms with the California SOS to complete the dissolution, cancellation, or surrender process. In addition, the entity must cease doing and/or transacting business in California.
Here are the steps to dissolve, surrender, or cancel a business entity...
Learn more at https://www.ftb.ca.gov/professionals/taxnews/2015/May/05.shtml
CPA + Partner at Why Blu