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Business Taxes Law Guide – Revision 2022
 

Emergency Telephone Users Surcharge Act

Revenue and Taxation Code

Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act

Chapter 6. Collection of Tax.

Article 4. Miscellaneous

Section 41127.5


41127.5. Furnishing of partnership agreement. The department shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a permit, license, or registration number under this part, the applicant furnishes to the department 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. Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" throughout.