Section 40200.

Cal. Revenue and Taxation Code - RTC § 40200.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements