California Legal Codes and Statutes

§ 17936

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.

Cite this section

Cal. Rev. & Tax. Code § 17936 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-10-5-tax-on-limited-partnerships/section-17936

Other sections in Chapter 10.5 - Tax on Limited Partnerships

§ 17935§ 17936§ 17937

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