Cal. Rev. & Tax. Code § 28.5
28.5
Effective Oct 10, 1995Amended by Stats. 1995, Ch. 679, Sec. 11. Effective October 10, 1995.
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.