Rev. & Tax. Code, § 17948.2 · Chapter 10.7. Tax on Registered Limited Liability Partnerships and Foreign Limited Liability Partnerships
Rev. & Tax. Code, § 17948.2
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
A registered limited liability partnership or foreign limited liability partnership shall not be subject to the taxes and fees imposed by this chapter if the registered limited liability partnership or foreign limited liability 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. 1996, Ch. 952, Sec. 20. 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§ionNum=17948.2.
- Text hash
- sha256 57c332a57f8760a6427a5d6e7f45186bb807f31d76cdd69ac11e4939572e23a2
- 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.