Current through the 2023 Legislative Session.
Section 23305.5 - DefinitionsFor purposes of this article:
(a) "Taxpayer" means either:(1) A corporation subject to tax under this chapter.(2) A business entity organized under a statute or law, under a state or a federally recognized Indian tribe, under another jurisdiction, if the statute or law describes or refers to the entity as a limited liability company or if regulations of the Franchise Tax Board identify a business entity organized under the laws of a foreign country as a limited liability company.(b) With regard to a limited liability company: (1) "Articles of incorporation" shall include a limited liability company's articles of organization.(2) "Tax" shall include the tax and fee imposed by Sections 17941 and 17942, or former Sections 23091 and 23092, respectively.Ca. Rev. and Tax. Code § 23305.5
Amended by Stats 2014 ch 325 (AB 1143),s 4, eff. 9/15/2014.EFFECTIVE 1/1/2000. Amended August 30, 1999 (Bill Number: AB 189) (Chapter 249).