Revenue and Taxation Code § 17936
‹ § 17935§ 17937 ›Open in browserleginfo ↗17936.
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.)