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Instructions For Completing The Application For Registration (Form Lp-5) - California Secretary Of State Page 2

Secretary of State

Business Programs Division

Business Entities, 1500 11th Street, Sacramento, CA 95814

Limited Partnerships

California Tax Information

Registration of a limited partnership with the California Secretary of State will obligate a

limited partnership to pay to the California Franchise Tax Board an annual minimum tax

of $800.00. The tax is required to be paid for the taxable year of registration and each

taxable year, or part thereof, until a Certificate of Cancellation is filed with the California

Secretary of State. (California Revenue and Taxation Code section 17935.)

A limited partnership is not subject to the taxes imposed by Revenue and Taxation

Code section 17935 if the limited partnership did no business in California during the

taxable year and the taxable year was 15 days or less.

(California Revenue and

Taxation Code section 17936.)

For further information regarding franchise tax requirements, refer to the California

Franchise Tax Board’s website at

https://

or call the Franchise Tax Board at:

From within the United States (toll free).......................................................... (800) 852-5711

From outside the United States (not toll free) ................................................. (916) 845-6500

Automated Service - From within the United States (toll free) ........................ (800) 338-0505

Automated Service - From outside the United States (not toll free)................ (916) 845-6600

California Secretary of State

LP Tax Info (Rev. 01/2013)

(916) 657-5448

Instructions For Completing The Application For Registration (Form Lp-5) - California Secretary Of State Page 2