California Statutes

§ 28.5. — 28.5. (Amended by Stats. 1995, Ch. 679, Sec. 11.)

California § 28.5.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC

This text of California § 28.5. (28.5. (Amended by Stats. 1995, Ch. 679, Sec. 11.)) 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 § 28.5. (2026).

Text

As used in Division 1 of this code, “partnership” shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where the context or the specific provisions of this division otherwise require.

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Legislative History

Amended by Stats. 1995, Ch. 679, Sec. 11. Effective October 10, 1995.

Nearby Sections

15
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California § 28.5., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/28.5..