California Revenue and Taxation Code

§ 17948.2

RTC § 17948.2 Effective Jan 1, 1997Div. 2 · Part 10 · Ch. 10.7

Statute text

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.

Legislative history

Added by Stats. 1996, Ch. 952, Sec. 20. Effective January 1, 1997.