Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 28.5 — GENERAL PROVISIONS
Cal. Rev. & Tax. Code § 28.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1995-10-10
- Current through
- Nov 2, 2026 (California Legislative Counsel)
As used in Division 1 of this code, “partnership” shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where the context or the specific provisions of this division otherwise require.
Citator
Cal. Rev. & Tax. Code § 28.5 — GENERAL PROVISIONS is in force in the current edition of the Code, and nothing recorded condemns it.
As used in Division 1 of this code, “partnership” shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where the context or the specific provisions of this division otherwise require.