Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17946 — Tax and Fees on Limited Liability Companies
Cal. Rev. & Tax. Code § 17946
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1997-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
A limited liability company shall not be subject to the taxes and fees imposed by this chapter if the limited liability company did no business in this state during the taxable year and the taxable year was 15 days or less.
Citator
Cal. Rev. & Tax. Code § 17946 — Tax and Fees on Limited Liability Companies is in force in the current edition of the Code, and nothing recorded condemns it.
A limited liability company shall not be subject to the taxes and fees imposed by this chapter if the limited liability company did no business in this state during the taxable year and the taxable year was 15 days or less.