419 chapters · 7,339 sections in this title.
Rev. & Tax. Code § 17948 Section 17948
3.0K chars
(a) Except as provided in subdivision (e), for each taxable year beginning on or after January 1, 1997, every limited liability partnership doing business in this state (as defined in Section 23101) and required to file a return under Section 18633 shall pay annually to the Franc…
Rev. & Tax. Code § 17948.2 Section 17948.2
0.4K chars
A registered limited liability partnership or foreign limited liability partnership shall not be subject to the taxes and fees imposed by this chapter if the registered limited liability partnership or foreign limited liability partnership did no business in this state during the…
Rev. & Tax. Code § 17948.3 Section 17948.3
1.3K chars
(a) A registered limited liability partnership shall not be subject to the taxes imposed by this chapter for a taxable year if the registered limited liability partnership does all of the following: (1) Files with the Franchise Tax Board a timely final annual tax return for the p…