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2021 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10 - PERSONAL INCOME TAX
CHAPTER 10.5 - Tax on Limited Partnerships
Section 17936.
Universal Citation: CA Rev & Tax Code § 17936 (2021)
17936.
A limited partnership shall not be subject to the taxes imposed by this chapter if the limited partnership did no business in this state during the taxable year and the taxable year was 15 days or less.
(Added by Stats. 1997, Ch. 604, Sec. 10. Effective October 3, 1997.)
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