California Legal Codes and Statutes

§ 17946

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.

Cite this section

Cal. Rev. & Tax. Code § 17946 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-10-6-tax-and-fees-on-limited-liability-companies/section-17946

Other sections in Chapter 10.6 - Tax and Fees on Limited Liability Companies

§ 17941§ 17942§ 17943§ 17944§ 17946§ 17947

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