Rev. & Tax. Code, § 17936 · Chapter 10.5. Tax on Limited Partnerships

Rev. & Tax. Code, § 17936

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

Added by Stats. 1997, Ch. 604, Sec. 10. Effective October 3, 1997.

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&sectionNum=17936.
Text hash: sha256 a3813cb5b3168ec278ff5348bba9f044757c657a32393667fd7947d4f2f983d7
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

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.