Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 10.: PART 10. PERSONAL INCOME TAX/Ch. 10.7.: CHAPTER 10.7. Tax on Registered Limited Liability Partnerships and Foreign Limited Liability Partnerships/§ 17948.2.
California Statutes

§ 17948.2. — 17948.2. (Added by Stats. 1996, Ch. 952, Sec. 20.)

California § 17948.2.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 10.7.CHAPTER 10.7. Tax on Registered Limited Liability Partnerships and Foreign Limited Liability Partnerships

This text of California § 17948.2. (17948.2. (Added by Stats. 1996, Ch. 952, Sec. 20.)) 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 § 17948.2. (2026).

Text

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.

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Legislative History

Added by Stats. 1996, Ch. 952, Sec. 20. Effective January 1, 1997.

Nearby Sections

3
§ 17948.
17948. (Amended by Stats. 2020, Ch. 8, Sec. 11.)
§ 17948.2.
17948.2. (Added by Stats. 1996, Ch. 952, Sec. 20.)
§ 17948.3.
17948.3. (Added by Stats. 2006, Ch. 773, Sec. 53.)
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California § 17948.2., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17948.2..