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2021 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10 - PERSONAL INCOME TAX
CHAPTER 10.6 - Tax and Fees on Limited Liability Companies
Section 17943.
Universal Citation: CA Rev & Tax Code § 17943 (2021)
17943.
It is the intent of the Legislature that the amount of the annual fee described in Section 17942 shall apply to the taxable year beginning January 1, 2001, and subsequent taxable years, notwithstanding the results of any study prepared by the Franchise Tax Board and submitted to the Joint Legislative Budget Committee pursuant to former Section 17943.
(Repealed and added by Stats. 2001, Ch. 391, Sec. 3. Effective October 1, 2001.)
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