Just-Lisa-Now-
Level 15
03-03-2022
09:52 AM
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Exceptions to the first year annual tax
LLCs are not subject to the annual tax and fee if both of the following are true:
- They did not conduct any business in California during the tax year
- Their tax year was 15 days or fewer
https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html
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