Instructions For Form Llc-1 - The Articles Of Organization printable pdf download

Instructions For Form Llc-1 - The Articles Of Organization

ATTENTION: LIMITED LIABILITY COMPANY FILERS

Pursuant to California Revenue and Taxation Code section 17941, every Limited

Liability Company (LLC) that is doing business in California or that has Articles of

Organization accepted or a Certificate of Registration issued by the Secretary of State’s

office (pursuant to California Corporations Code section 17050 or 17451) AND is not

taxed as a corporation, is subject to the annual LLC minimum tax of $800 (as well as

the appropriate fee pursuant to Revenue and Taxation Code section 17942). The tax is

paid to the California FRANCHISE TAX BOARD; is due for the taxable year of

organization/registration and must be paid for each taxable year, or part there of, until a

Certificate of Cancellation of Registration or Certificate of Cancellation of Articles of

Organization (pursuant to Corporations Code section 17356 or 17455) is filed with the

Secretary of State’s office. For further information regarding the payment of this tax,

please contact 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 Toll Free Phone Service.........................................................(800) 338-0505

California Secretary of State

Business Programs Division

Business Filings Section

(916) 657-5448

LLC Tax Info (Rev. 01/03)

Instructions For Form Llc-1 - The Articles Of Organization