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Business Taxes Law Guide – Revision 2022
 

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 6. Collection of Tax

Article 8. Miscellaneous Provisions

Section 6831


6831. Partnership liability; absence of written partnership agreement. The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for a seller's permit, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership.

History—Added by Stats. 1996, Ch. 1003, in effect January 1, 1997.