yourstate.us
Home / California / Revenue and Taxation Code
Cal. Revenue and Taxation Code § 17851.5

Cal. Revenue and Taxation Code § 17851.5

California · California Revenue and Taxation Code · Status: effective · Effective 2018-01-01

Get this as JSONEmbed this
Cite this
Citation
Cal. Revenue and Taxation Code § 17851.5, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920807
Permanent ID
ys:prov:920807@1
SHA-256
1b5463e2ffa4eb16d73b7e4bfcc1ab9ba51f8f6be1e38dcea245c5a960742938

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

Notwithstanding the provisions of Section 701 of the Internal Revenue Code, relating to partners, not partnerships, subject to tax, a partnership, as an entity shall be subject to Chapter 10.5 (commencing with Section 17935), relating to tax on limited partnerships, Chapter 10.6 (commencing with Section 17941), relating to tax on limited liability companies, and Chapter 10.7 (commencing with Section 17948), relating to tax on limited liability partnerships.