There is a newer version
of
this Section
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 17946.
Universal Citation: CA Rev & Tax Code § 17946 (2021)
17946.
A limited liability company shall not be subject to the taxes and fees imposed by this chapter if the limited liability company did no business in this state during the taxable year and the taxable year was 15 days or less.
(Added by Stats. 1996, Ch. 952, Sec. 19. Effective January 1, 1997.)
Disclaimer: These codes may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
