Cal. Rev. & Tax. Code § 17946

Current through the 2023 Legislative Session.
Section 17946 - Limited liability company not doing business in this state

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.

Ca. Rev. and Tax. Code § 17946

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