§ 23305.5
123 words·~1 min read·
/ca/revenue-and-taxation-code/23305-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For 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.