419 chapters · 7,339 sections in this title.
Rev. & Tax. Code § 17935 Section 17935
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(a) Except as provided in subdivision (f), for each taxable year beginning on or after January 1, 1997, every limited partnership doing business in this state (as defined by Section 23101) and required to file a return under Section 18633 shall pay annually to this state a tax fo…
Rev. & Tax. Code § 17936 Section 17936
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A limited partnership shall not be subject to the taxes imposed by this chapter if the limited partnership did no business in this state during the taxable year and the taxable year was 15 days or less. (Added by Stats. 1997, Ch. 604, Sec. 10. Effective October 3, 1997.)
Rev. & Tax. Code § 17937 Section 17937
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(a) A limited partnership shall not be subject to the taxes imposed by this chapter for a taxable year if the limited partnership does all of the following: (1) Files with the Franchise Tax Board a timely final annual tax return for the preceding taxable year. (2) Does not do bus…