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DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 10. Partners and Partnerships 17851-17865

§ 17851.5

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

Notwithstanding the provisions of Section 701 of the Internal Revenue Code, relating to partners, not partnerships, subject to tax, a partnership, as an entity shall be subject to Chapter 10.5 (commencing with Section 17935), relating to tax on limited partnerships, Chapter 10.6 (commencing with Section 17941), relating to tax on limited liability companies, and Chapter 10.7 (commencing with Section 17948), relating to tax on limited liability partnerships.

(Amended by Stats. 2017, Ch. 561, Sec. 234. (AB 1516) Effective January 1, 2018.)

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California Revenue and Taxation Code

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