23305.5. For purposes of this article:
(a) “Taxpayer” means either:
(1) A corporation subject to tax under this chapter.
(2) A business entity organized under a statute or law, under a state or a federally recognized Indian tribe, under another jurisdiction, if the statute or law describes or refers to the entity as a limited liability company or if regulations of the Franchise Tax Board identify a business entity organized under the laws of a foreign country as a limited liability company.
(b) With regard to a limited liability company:
(1) “Articles of incorporation” shall include a limited liability company’s articles of organization.
(2) “Tax” shall include the tax and fee imposed by Sections 17941 and 17942, or former Sections 23091 and 23092, respectively.
(Amended by Stats. 2014, Ch. 325, Sec. 4. (AB 1143) Effective September 15, 2014.)
Structure California Code