Cal. Rev. & Tax. Code § 17948.2
Current through the 2023 Legislative Session.
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.
Ca. Rev. and Tax. Code § 17948.2