California imposes a flat $800 annual tax on every LLC doing business in California or registered with the Secretary of State, regardless of profit, revenue, or activity, under Rev. & Tax. Code §17941. ¹ The same rule applies to limited partnerships under §17935 and limited liability partnerships under §17948. For our clients who form California LLCs or register foreign LLCs there, this is the single most important state tax line item; for many small-scale operators, it is the only California tax owed.
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