Secretary of State
th
rd
Business Entities
1500 11
Street, 3
Floor
(916) 657-5448
Sacramento, CA 95814
Business Programs Division
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 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 Franchise Tax
Board’s website at
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
LP TAX INFO (REV 01/2008)