Rev. & Tax. Code, § 17851.5 · Chapter 10. Partners and Partnerships
Rev. & Tax. Code, § 17851.5
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Notwithstanding the provisions of Section 701 of the Internal Revenue Code, relating to partners, not partnerships, subject to tax, a partnership, as an entity shall be subject to Chapter 10.5 (commencing with Section 17935), relating to tax on limited partnerships, Chapter 10.6 (commencing with Section 17941), relating to tax on limited liability companies, and Chapter 10.7 (commencing with Section 17948), relating to tax on limited liability partnerships.
Notes and commentary — not statutory text
History
Amended by Stats. 2017, Ch. 561, Sec. 234. (AB 1516) Effective January 1, 2018.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17851.5.
- Text hash
- sha256 1b5463e2ffa4eb16d73b7e4bfcc1ab9ba51f8f6be1e38dcea245c5a960742938
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 10, ch. 10.5Tax on Limited PartnershipsPrinted as Chapter 10.5 (commencing with Section 17935)
- Rev. & Tax. Code, div. 2, pt. 10, ch. 10.6Tax and Fees on Limited Liability CompaniesPrinted as Chapter 10.6 (commencing with Section 17941)
- Rev. & Tax. Code, div. 2, pt. 10, ch. 10.7Tax on Registered Limited Liability Partnerships and Foreign Limited Liability PartnershipsPrinted as Chapter 10.7 (commencing with Section 17948)
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.