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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Bluebook (online)
California § 28.5., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/28.5..