Legal Question in Business Law in California

You may continue to incur the annual $800 minimum fee.

In 40 years of incorporating, and then abandoning, corporations for clients as well as myself, I have never known the Franchise Tax Board (or the Secretary of State) to attempt to enforce the payment of the minimum franchise tax against a corporation that wasn't doing business and had no assets. Lately, however, I have notice an increasing "level of threat" in the form of letters seeking payment. It remains to be seen whether the state will actually follow up by taking collection action against these defunct corporations or their founding fathers. I'd guess no, but there's a risk.