California Revenue and Taxation Code
§ 28.5
RTC § 28.5 Effective Oct 10, 1995
Statute text
View on leginfo.ca.govAs 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.
Legislative history
Amended by Stats. 1995, Ch. 679, Sec. 11. Effective October 10, 1995.