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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 10.6. Tax and Fees on Limited Liability Companies 17941-17947

§ 17946

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

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.

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

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California Revenue and Taxation Code

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