California Statutes
§ 17936. — 17936. (Added by Stats. 1997, Ch. 604, Sec. 10.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10. PART 10. PERSONAL INCOME TAX·Ch. 10.5. CHAPTER 10.5. Tax on Limited Partnerships
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.
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California § 17936. (17936. (Added by Stats. 1997, Ch. 604, Sec. 10.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1997, Ch. 604, Sec. 10. Effective October 3, 1997.