California § 23305.5. 23305.5. (Amended by Stats. 2014, Ch. 325, Sec. 4.)

California Statutes

§ 23305.5. — 23305.5. (Amended by Stats. 2014, Ch. 325, Sec. 4.)

California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 11. PART 11. CORPORATION TAX LAW·Ch. 2. CHAPTER 2. The Corporation Franchise Tax·Art. 7. ARTICLE 7. Suspension and Revivor

For purposes of this article:

(a)“Taxpayer” means either:

(1)A corporation subject to tax under this chapter.

(2)A business entity organized under a statute or law, under a state or a federally recognized Indian tribe, under another jurisdiction, if the statute or law describes or refers to the entity as a limited liability company or if regulations of the Franchise Tax Board identify a business entity organized under the laws of a foreign country as a limited liability company.

(b)With regard to a limited liability company:

(1)“Articles of incorporation” shall include a limited liability company’s articles of organization.

(2)“Tax” shall include the tax and fee imposed by Sections 17941 and 17942, or former Sections 23091 and 23092, respectively.

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For purposes of this article:
(a)
“Taxpayer” means either:
(1)
A corporation subject to tax under this chapter.
(2)
A business entity organized under a statute or law, under a state or a federally recognized Indian tribe, under
another jurisdiction, if the statute or law describes or refers to the entity as a limited liability company or if regulations of the Franchise Tax Board identify a business entity organized under the laws of a foreign country as a limited liability company.
(b)
With regard to a limited liability company:
(1)
“Articles of incorporation” shall include a limited liability company’s articles of organization.
(2)
“Tax” shall include the tax and fee imposed by Sections 17941 and 17942, or former Sections 23091 and 23092, respectively.

California § 23305.5. (23305.5. (Amended by Stats. 2014, Ch. 325, Sec. 4.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.