Obligation
Pay a California LLC’s annual tax
An LLC doing business in California, or whose articles the Secretary of State has accepted, pays an annual tax of $800 by the 15th day of the fourth month of its taxable year. A 2026 amendment (SB 180, effective July 13, 2026) sets the first-year amount at $400 for taxable years beginning in 2027 through 2029, for an LLC required to file a return under Section 18633.5.
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