California Statutes
§ 17851.5. — 17851.5. (Amended by Stats. 2017, Ch. 561, Sec. 234.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10. PART 10. PERSONAL INCOME TAX·Ch. 10. CHAPTER 10. Partners and Partnerships
Notwithstanding the provisions of Section 701 of the Internal Revenue Code, relating to partners, not partnerships, subject to tax, a partnership, as an entity shall be subject to Chapter 10.5 (commencing with Section 17935), relating to tax on limited partnerships, Chapter 10.6 (commencing with Section 17941), relating to tax on limited liability companies, and Chapter 10.7 (commencing with Section 17948), relating to tax on limited
liability partnerships.
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California § 17851.5. (17851.5. (Amended by Stats. 2017, Ch. 561, Sec. 234.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2017, Ch. 561, Sec. 234. (AB 1516) Effective January 1, 2018.