Revenue and Taxation Code § 17946
‹ § 17944§ 17947 ›Open in browserleginfo ↗17946.
A limited liability company shall not be subject to the taxes and fees imposed by this chapter if the limited liability company did no business in this state during the taxable year and the taxable year was 15 days or less.
(Added by Stats. 1996, Ch. 952, Sec. 19. Effective January 1, 1997.)