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The California LLC Fee: One Small Victory for Out-of-State LLCs


by Scott B. Johnson View Biography
Manatt, Phelps & Phillips, LLP View Firm Credentials
San Francisco Office

July 7, 2008

Previously published on June 10, 2008

Earlier this year, a California appellate court ruled in Northwest Energetic Services v. Franchise Tax Board, that California's annual limited liability company (LLC) fee, as applied to an out-of-state LLC in years prior to 2007, is unconstitutional.


 

The views expressed in this article are solely the views of the author and not Martindale-Hubbell. This article is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance.




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