Revenue and Taxation Code section 17946

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.

Source: Section 17946, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17946. (accessed Apr. 24, 2025).

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Last Updated

Apr. 24, 2025

§ 17946’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17946

Original Source: Section 17946, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17946. (last accessed Apr. 24, 2025).