A corporation that filed notices of appeal while its corporate powers were suspended for nonpayment of its California corporation franchise taxes could proceed with the appeals after those powers were revived, even if the revival occurred after the time to appeal had expired. Filing a timely notice of appeal is a jurisdictional requirement. Here, the notices of appeal were timely even if invalid when filed. Prior case law implicitly held that an invalid notice of appeal filed by a corporation suspended for failure to pay taxes was, upon reinstatement of the corporation, retroactively validated. Thus, the California Supreme Court adhered to those prior decisions.
Bourhis v. Lord, California Supreme Court, Nos. S199887, S199889, March 4, 2013
