§ 28.5
36 words·~1 min read·
/ca/revenue-and-taxation-code/28-5A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
As used in Division 1 of this code, “partnership” shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where the context or the specific provisions of this division otherwise require.