Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013

Revenue and Taxation Code

General Provisions

Section 28.5

28.5. "Partnership." 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.

History.—Added by Stats. 1994, Ch. 1200, in effect September 30, 1994. Stats. 1995, Ch. 679, in effect October 10, 1995, added "registered . . . partnership," after "liability company".