Rev. & Tax. Code, § 17946 · Chapter 10.6. Tax and Fees on Limited Liability Companies

Rev. & Tax. Code, § 17946

Verbatim from the official edition

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

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.

Notes and commentary — not statutory text

History

Added by Stats. 1996, Ch. 952, Sec. 19. Effective January 1, 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=17946.
Text hash: sha256 cf33b333d6490cef4a7e5cee0f5f358830d4603ef1ca2087356187ed6c1bd421
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.