Legal Question in Tax Law in California

NO. A division of a corporation is still the same corporation not a different one. The division may have to file a fictitious business statement to have a different name to use but there is not a separate tax to pay.

If the division is a separate corporation (such as a parent-subsidiary) then, assuming ownership solely in the parent, the subsidiary's activities will be consolidated into the parent. If not, then it would pay a separate tax.