LLC fees unconstitutional? File a protective claim.

• Position: Limited liability companies - Brief article

The Superior Court of California has issued a proposed ruling stating that California's levy on limited liability companies (in Rev. and Tax Code Sec. 17942) is unconstitutional.

CalCPA anticipates that the issue will be appealed to the U.S. Supreme Court. However, should taxpayers eventually prevail, there is the opportunity for refunds of fees originally paid.

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