{"data":{"id":"us-ca/rtc-17851.5","jurisdiction":"us-ca","citation":"RTC § 17851.5","heading":"","body":"Notwithstanding the provisions of Section 701 of the Internal Revenue Code, relating to partners, not partnerships, subject to tax, a partnership, as an entity shall be subject to Chapter 10.5 (commencing with Section 17935), relating to tax on limited partnerships, Chapter 10.6 (commencing with Section 17941), relating to tax on limited liability companies, and Chapter 10.7 (commencing with Section 17948), relating to tax on limited liability partnerships.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 10. Partners and Partnerships [17851. - 17865.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"1b5463e2ffa4eb16d73b7e4bfcc1ab9ba51f8f6be1e38dcea245c5a960742938","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17851","next":"us-ca/rtc-17853"},"notice":"GroundRules: Original legal text. Not legal advice."}