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O Frabjous Day! Court Holds Passive Member Is Not "Doing Business"

Picture of Keith Paul Bishop Posted on January 13, 2017 by Keith Paul Bishop

The State of California imposes its franchise tax on every corporation (other than a bank, financial corporation or exempt corporation) that is "doing business" in California.  Cal. Rev. & Tax Code § 23151.  This tax is imposed without regard to...

Limited Liability Companies, llc, doing business, Franchise Tax, FTB, member, Section 23151, Swart

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30172DBAB0084D3A8F39D7AF0A8E79BC.ashxKeith Paul Bishop
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    Partner at Allen Matkins
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