§ 17941 (a) Except as provided in subdivision (g), for each taxable year …
§ 17942 (a) In addition to the tax imposed under Section 17941, every …
§ 17943 It is the intent of the Legislature that the amount of the annual fee …
§ 17944 (a) The effective date of dissolution, withdrawal, or …
§ 17946 A limited liability company shall not be subject to the taxes and …
§ 17947 (a) A limited liability company shall not be subject to the …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 10 > Chapter 10.6 - Tax and Fees on Limited Liability Companies

  • County: includes city and county. See California Water Code 14
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19