CHAPTER 10.6. Tax and Fees on Limited Liability Companies

Chapter 10.6 added by Stats. 1996, Ch. 952, Sec. 19.

§§ 17941–17947 · 6 sections

• § 17941 (a) Except as provided in subdivision (g), for each taxable year beginning on or after January 1, 1997, a limited liability company doing business in this…
• § 17942 (a) In addition to the tax imposed under Section 17941, every limited liability company subject to tax under Section 17941 shall pay annually to this state a…
• § 17943 It is the intent of the Legislature that the amount of the annual fee described in Section 17942 shall apply to the taxable year beginning January 1, 2001, and…
• § 17944 (a) The effective date of dissolution, withdrawal, or cancellation of a limited liability company is the date on which the certified copy of the court decree,…
• § 17946 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…
• § 17947 (a) A limited liability company shall not be subject to the taxes imposed by this chapter for a taxable year if the limited liability company does all of the…