Revenue and Taxation Code section 28.5

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.

Source: Section 28.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=28.5. (updated Oct. 10, 1995; accessed Nov. 3, 2025).

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Up to date

Verified:
Nov. 3, 2025

§ 28.5's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_28.5

Original Source: Section 28.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=28.5. (last accessed May 12, 2025).