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2017 California Code
Revenue and Taxation Code - RTC
GENERAL PROVISIONS
Section 28.5.
Universal Citation: CA Rev & Tax Code § 28.5 (2017)
28.5.
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.
(Amended by Stats. 1995, Ch. 679, Sec. 11. Effective October 10, 1995.)
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