{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17948.2","citation":"Rev. & Tax. Code, § 17948.2","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 10.7. Tax on Registered Limited Liability Partnerships and Foreign Limited Liability Partnerships [17948. - 17948.3.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-10.7"}],"history":"Added by Stats. 1996, Ch. 952, Sec. 20.   Effective January 1, 1997.","effective":"1997-01-01","html":"<p>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.</p>","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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/tax-on-registered-limited-liability-partnerships-and-foreign-17948-2","source":"California Legislative Information bulk export (pubinfo)"}