{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17946","citation":"Rev. & Tax. Code, § 17946","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 10.6. Tax and Fees on Limited Liability Companies [17941. - 17947.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-10.6"}],"history":"Added by Stats. 1996, Ch. 952, Sec. 19.   Effective January 1, 1997.","effective":"1997-01-01","html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/tax-and-fees-on-limited-liability-companies-17946","source":"California Legislative Information bulk export (pubinfo)"}