California Legal Codes and Statutes

§ 17948.2

Added by Stats. 1996, Ch. 952, Sec. 20. Effective January 1, 1997.

A registered limited liability partnership or foreign limited liability partnership shall not be subject to the taxes and fees imposed by this chapter if the registered limited liability partnership or foreign limited liability 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 § 17948.2 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-10-7-tax-on-registered-limited-liability-partnerships-and-foreign-limited-liability-partnerships/section-17948.2

Other sections in Chapter 10.7 - Tax on Registered Limited Liability Partnerships and Foreign Limited Liability Partnerships

§ 17948§ 17948.2§ 17948.3

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