{"data":{"id":"us-ca/rtc-23305.5","jurisdiction":"us-ca","citation":"RTC § 23305.5","heading":"","body":"For purposes of this article:\n(a) “Taxpayer” means either:\n(1) A corporation subject to tax under this chapter.\n(2) A business entity organized under a statute or law, under a state or a federally recognized Indian tribe, under another jurisdiction, if the statute or law describes or refers to the entity as a limited liability company or if regulations of the Franchise Tax Board identify a business entity organized under the laws of a foreign country as a limited liability company.\n(b) With regard to a limited liability company:\n(1) “Articles of incorporation” shall include a limited liability company’s articles of organization.\n(2) “Tax” shall include the tax and fee imposed by Sections 17941 and 17942, or former Sections 23091 and 23092, respectively.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 2. The Corporation Franchise Tax [23101. - 23364a.]","ARTICLE 7. Suspension and Revivor [23301. - 23311.]"],"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":"7f76b023cd433d18f9fe2f5f400b887cee392138db8b04453d6f590cd3caf118","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23305.2","next":"us-ca/rtc-23305a"},"notice":"GroundRules: Original legal text. Not legal advice."}