The California LLC Fee: One Small Victory for Out-of-State LLCs


Earlier this year, a California appellate court ruled in Northwest Energetic Services v. Franchise Tax Board, that California?s annual limited liability company (LLC) fee, as applied to an out-of-state LLC in years prior to 2007, is unconstitutional. The California Franchise Tax Board has indicated it will not challenge the ruling, and is now in the process of reviewing and acting upon refund claims received from similarly situated LLCs.

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