Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 17948.2 — Tax on Registered Limited Liability Partnerships and Foreign Limited Liability Partnerships

Cal. Rev. & Tax. Code § 17948.2

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1997-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

A registered limited liability partnership or foreign limited liability partnership shall not be subject to the taxes and fees imposed by this chapter if the registered limited liability partnership or foreign limited liability partnership did no business in this state during the taxable year…

Citator

Cal. Rev. & Tax. Code § 17948.2 — Tax on Registered Limited Liability Partnerships and Foreign Limited Liability Partnerships is in force in the current edition of the Code, and nothing recorded condemns it.

A registered limited liability partnership or foreign limited liability partnership shall not be subject to the taxes and fees imposed by this chapter if the registered limited liability partnership or foreign limited liability partnership did no business in this state during the taxable year and the taxable year was 15 days or less.