Amended by Stats. 2014, Ch. 325, Sec. 4. (AB 1143) Effective September 15, 2014.
For purposes of this article:
(a)“Taxpayer” means either:
(1)A corporation subject to tax under this chapter.
(2)A business entity organized under a statute or law, under a state or a federally recognized Indian tribe, under
another jurisdiction, if the statute or law describes or refers to the entity as a limited liability company or if regulations of the Franchise Tax Board identify a business entity organized under the laws of a foreign country as a limited liability company.
(b)With regard to a limited liability company:
(1)“Articles of incorporation” shall include a limited liability company’s articles of organization.
(2)“Tax” shall include the tax and fee imposed by Sections 17941 and 17942, or former Sections 23091 and 23092, respectively.
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