{"data":{"id":"us-ca/rtc-30353","jurisdiction":"us-ca","citation":"RTC § 30353","heading":"","body":"The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a permit, license, or registration number under this part, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 13. CIGARETTE TAX [30001. - 30483.]","CHAPTER 5. Collection of Tax [30301. - 30358.]","ARTICLE 4. Miscellaneous Provisions [30351. - 30354.7.]"],"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":"92be858a2fea988a177c9869cb535e7136e46c281258491e3794f68594085db0","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30352","next":"us-ca/rtc-30354"},"notice":"GroundRules: Original legal text. Not legal advice."}