Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

410.0000 PERMITS—Regulation 1699

Annotation 410.0203

(a) IN GENERAL

410.0203 Registration of Limited Partnership. Since the adoption of the California Revised Limited Partnership Act, operative 7/1/84, limited partnerships are not to be registered in the partnership name, as it is a "dba" and should be shown as such on the seller's permit. The names of all general partners should be shown on the application as owners, with a list of all limited partners included for file information. A new permit must be issued each time there is a change in the general partners of a limited partnership, but not if the change is in limited partners only. 5/14/87.