CA Pub 1060 https://www.ftb.ca.gov/forms/misc/1060.pdf

When Your Tax Year is Less Than 15 Days (15-Day Rule) 

Corporations with a first tax year of 15 days or less will not have a filing requirement if they meet both of the following: 

• Incorporates within the last 15 days of their tax year 

• Conducts no business during those 15 days