California Statutes
§ 17851.5. — 17851.5. (Amended by Stats. 2017, Ch. 561, Sec. 234.)
California § 17851.5.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 10.CHAPTER 10. Partners and Partnerships
This text of California § 17851.5. (17851.5. (Amended by Stats. 2017, Ch. 561, Sec. 234.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 17851.5. (2026).
Text
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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Legislative History
Amended by Stats. 2017, Ch. 561, Sec. 234. (AB 1516) Effective January 1, 2018.
Nearby Sections
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California § 17851.5., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17851.5..