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 taxable year and the taxable year was 15 days or less.
Cal. Rev. & Tax. Code § 17948.2
Tax on Registered Limited Liability Partnerships and Foreign Limited Liability Partnerships
Added by Stats. 1996, Ch. 952, Sec. 20
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.