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2022 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 (2022)
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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.)
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