California Revenue and Taxation Code

§ 17851.5

RTC § 17851.5 Effective Jan 1, 2018Div. 2 · Part 10 · Ch. 10

Statute text

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.

Legislative history

Amended by Stats. 2017, Ch. 561, Sec. 234. (AB 1516) Effective January 1, 2018.