CA Rev & Tax Code Section 23305.5

For purposes of this article:

(a)

“Taxpayer” means either:

(1)

A corporation subject to tax under this chapter.

(2)

A business entity organized under a statute or law, under a state or a federally recognized Indian tribe, under another jurisdiction, if the statute or law describes or refers to the entity as a limited liability company or if regulations of the Franchise Tax Board identify a business entity organized under the laws of a foreign country as a limited liability company.

(b)

With regard to a limited liability company:

(1)

“Articles of incorporation” shall include a limited liability company’s articles of organization.

(2)

“Tax” shall include the tax and fee imposed by Sections 17941 and 17942, or former Sections 23091 and 23092, respectively.