California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 10. PERSONAL INCOME TAX |
Chapter 10.5. Tax on Limited Partnerships |
Section 17936.
Latest version.
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A limited partnership shall not be subject to the taxes imposed by this chapter if the limited partnership did no business in this state during the taxable year and the taxable year was 15 days or less.
(Added by Stats. 1997, Ch. 604, Sec. 10. Effective October 3, 1997.)