California Revenue and Taxation Code

§ 17937

RTC § 17937 Effective Sep 29, 2006Div. 2 · Part 10 · Ch. 10.5

Statute text

(a)A limited partnership shall not be subject to the taxes imposed by this chapter for a taxable year if the limited partnership does all of the following:

(1)Files with the Franchise Tax Board a timely final annual tax return for the preceding taxable year.

(2)Does not do business in this state after the end of the taxable year for which the final annual tax return was filed.

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Legislative history

Added by Stats. 2006, Ch. 773, Sec. 49. Effective September 29, 2006.