California Revenue and Taxation Code CHAPTER 10.6 - Tax and Fees on Limited Liability Companies

• Section 17941.
  (a) For each taxable year beginning on or after January 1, 1997, a limited liability company doing business in this state (as defined in Section 23101)...
• Section 17942.
  (a) In addition to the tax imposed under Section 17941, every limited liability company subject to tax under Section 17941 shall pay annually to this state...
• Section 17943.
  It is the intent of the Legislature that the amount of the annual fee described in Section 17942 shall apply to the taxable year beginning...
• Section 17944.
  (a) The effective date of dissolution, withdrawal, or cancellation of a limited liability company is the date on which the certified copy of the court decree,...
• Section 17946.
  A limited liability company shall not be subject to the taxes and fees imposed by this chapter if the limited liability company did no business...
• Section 17947.
  (a) A limited liability company shall not be subject to the taxes imposed by this chapter for a taxable year if the limited liability company does...

Last modified: October 22, 2018