REVENUE AND TAXATION CODE section 17941(a)

California Revenue and Taxation Code Section 17941(a) reads:

For each taxable year beginning on or after January 1, 1997, a limited liability company doing business in this state (as defined in Section 23101) shall pay annually to this state a tax for the privilege of doing business in this state in an amount equal to the applicable amount specified in subdivision (d) of Section 23153 for the taxable year.

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