Cal. Rev. & Tax. Code § 23305.5
Suspension and Revivor
Redline — January 1, 2011 → current.View current text →
Current — January 1, 2013
As of January 1, 2011
(a) For the purposes of this article, “taxpayer” shall include any limited liability company, foreign or domestic, that is organized in this state or registered with the Secretary of State.
For purposes of this article:
(a) “Taxpayer” means either:
(1) A corporation subject to tax under this chapter.
(2) A business entity organized under a statute or law, under a state or a federally recognized Indian tribe, under another jurisdiction, if the statute or law describes or refers to the entity as a limited liability company or if regulations of the Franchise Tax Board identify a business entity organized under the laws of a foreign country as a limited liability company.
(b) For purposes of this article, in the case of a limited liability company: (1) “Articles of incorporation” shall include a limited liability company’s articles of organization. (2) “Tax” shall include the tax and fee imposed by Sections 17941 and 17942, or former Sections 23091 and 23092, respectively.
(b) With regard to a limited liability company: (1) “Articles of incorporation” shall include a limited liability company’s articles of organization. (2) “Tax” shall include the tax and fee imposed by Sections 17941 and 17942, or former Sections 23091 and 23092, respectively.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.