{"code":"RTC","codeName":"Revenue and Taxation Code","section":"50138.5","citation":"Rev. & Tax. Code, § 50138.5","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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101. - 50162.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26"},{"name":"CHAPTER 4. Collection of Fee [50121. - 50138.9.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26/chapter-4"},{"name":"ARTICLE 5. Miscellaneous [50132. - 50138.9.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26/chapter-4/article-5"}],"history":"Added by Stats. 1996, Ch. 1003, Sec. 15.   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-50138-5","source":"California Legislative Information bulk export (pubinfo)"}