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Failure to File Penalty for Foreign or Suspended Limited Liability Companies (LLCs)

Purpose of Bulletin

To inform staff that effective January 1, 2013, California Revenue and Taxation Code (R&TC), Section 19135 expands the $2,000 failure to file penalty to include nonqualified or forfeited foreign LLCs, or suspended domestic LLCs.

Background

Under R&TC 19135, a $2,000 failure to file penalty is imposed when nonqualified or forfeited foreign corporations doing business in California, or suspended domestic corporations fail to file their return within 60 days of FTB’s notice of demand to file the return.  Effective January 1, 2013, AB 318 expands the $2,000 failure to file penalty to also apply to nonqualified or forfeited foreign LLCs doing business in California, or suspended domestic LLCs doing business in California.

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