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California · Through 2026-09-13

RTC § 28.5

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. GENERAL PROVISIONS

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.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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