§ 28.5

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

As used in Division 1 of this code, “partnership” shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where the context or the specific provisions of this division otherwise require.

(Amended by Stats. 1995, Ch. 679, Sec. 11. Effective October 10, 1995.)

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California Revenue and Taxation Code

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