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California Revenue And Taxation Code Section 28.5

Legal Research Home > California Lawyer > Revenue and Taxation Code > California Revenue And Taxation Code Section 28.5

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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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Last modified: January 12, 2009