{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30353","citation":"Rev. & Tax. Code, § 30353","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 13. CIGARETTE TAX [30001. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13"},{"name":"CHAPTER 5. Collection of Tax [30301. - 30358.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-5"},{"name":"ARTICLE 4. Miscellaneous Provisions [30351. - 30354.7.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-5/article-4"}],"history":"Added by Stats. 1996, Ch. 1003, Sec. 7.   Effective January 1, 1997.","effective":"1997-01-01","html":"<p>The board shall not be subject to subdivisions (c) and (d) of Section <a href=\"/corp/16307\">16307</a> of the Corporations Code unless, at the time of application for or issuance of a permit, license, or registration number under this part, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership.</p>","text":"The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a permit, license, or registration number under this part, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/miscellaneous-provisions-30353","source":"California Legislative Information bulk export (pubinfo)"}