California Revenue and Taxation Code

§ 17946

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 17946 Effective Jan 1, 1997Div. 2 · Part 10 · Ch. 10.6

Statute text

View on leginfo.ca.gov

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.

Legislative history

Added by Stats. 1996, Ch. 952, Sec. 19. Effective January 1, 1997.