California Revenue and Taxation Code

§ 19192

RTC § 19192 Effective Jan 1, 2018Div. 2 · Part 10.2 · Ch. 4 · Art. 8

Statute text

For purposes of this article, the following terms have the following meanings:

(a)(1) “Qualified entity” means an entity that is all of the following:

(A)A corporation, as defined in Section 23038, a limited liability company, as defined in subdivision (d) of Section 17941, a qualified trust, as defined in paragraph (7), or a qualified partnership, as defined in paragraph (12).

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Legislative history

Amended by Stats. 2017, Ch. 288, Sec. 2. (SB 813) Effective January 1, 2018.