Revenue and Taxation 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 Section 17941 and 17942, or former Section 23091 and 23092, respectively.

Source: Section 23305.5, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=23305.­5.­ (updated Sep. 15, 2014; accessed Oct. 27, 2025).

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Verified:
Oct. 27, 2025

§ 23305.5's source at ca​.gov