California Revenue and Taxation Code

§ 17948.3

RTC § 17948.3 Effective Sep 29, 2006Div. 2 · Part 10 · Ch. 10.7

Statute text

(a)A registered limited liability partnership shall not be subject to the taxes imposed by this chapter for a taxable year if the registered limited liability 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 within 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. 53. Effective September 29, 2006.