California Codes
Cal. Revenue and Taxation Code § 28.5 (2026)
General Provisions
✓ leginfo export of Sept. 26, 2026 (applied Oct. 1, 2026)
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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.