United States LLC annual-tax rule history history
Historical year detail
United States LLC annual-tax rule history in 2021
California temporarily exempted qualifying newly organized, registered, or filing LLCs from the 800 USD annual tax for their first taxable year if that year began on or after January 1, 2021 and before January 1, 2024.
Country
United States
Series
LLC annual-tax rule history
Year
2021
Rate structure
| Period | Rule |
|---|---|
| Tax years beginning on or after January 1, 2021 and before January 1, 2024 | First-year California LLC annual tax exemption applied |
Enacting authority
California Franchise Tax Board published LLC guidance
California LLC page
Open legislation sourceInflation-adjusted brackets have not been loaded for this starter record yet.
Primary sources
- California LLC filing requirementsVerified 2026-05-02
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.