BlackletterCalifornia law

Revenue and Taxation Code § 17946

CHAPTER 10.6. Tax and Fees on Limited Liability Companies

Current as of September 28, 2026Rev. & Tax. Code, § 17946Official source ↗

Added by Stats. 1996, Ch. 952, Sec. 19. Effective January 1, 1997.

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.