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annual fee annual report for top-level LLC annual report for cells other Alabama [16] 200 no 100 Arkansas [17] 45 150 California [15] California does not permit series LLCs. However, California requires that each cell of a foreign series LLC that does business in California must pay the annual franchise fee. Delaware [18] 1996 90 note 6 300 no
The California Department of Tax and Fee Administration (CDTFA) is the public agency charged with assessing and collecting sales and use taxes, as well as a variety of excise fees and taxes, for the U.S. state of California. The department has several other ancillary functions, such as ensuring that sellers comply with permit requirements.
The State Bar of California is an administrative division of the Supreme Court of California which licenses attorneys and regulates the practice of law in California. [2] It is responsible for managing the admission of lawyers to the practice of law, investigating complaints of professional misconduct, prescribing appropriate discipline, accepting attorney-member fees, and financially ...
A limited liability company (LLC) is the United States-specific form of a private limited company. It is a business structure that can combine the pass-through taxation of a partnership or sole proprietorship with the limited liability of a corporation . [ 1 ]
At 7.25%, California has the highest minimum statewide sales tax rate in the United States, [8] which can total up to 10.75% with local sales taxes included. [9]Sales and use taxes in California (state and local) are collected by the California Department of Tax and Fee Administration, whereas income and franchise taxes are collected by the Franchise Tax Board.
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