BlackletterCalifornia law

Revenue and Taxation Code § 17936

CHAPTER 10.5. Tax on Limited Partnerships

Current as of September 28, 2026Rev. & Tax. Code, § 17936Official source ↗

Added by Stats. 1997, Ch. 604, Sec. 10. Effective October 3, 1997.

A limited partnership shall not be subject to the taxes imposed by this chapter if the limited partnership did no business in this state during the taxable year and the taxable year was 15 days or less.