If there is a LLC that has an address in MD and its only relation to CA is that a general partner is based in CA, does the LLC still have to pay the $800 tax? What if it was a limited partner that is in CA?
If it is an LLC with a member in CA there is a filing requirement. It could be argued that if the member is a nonmanaging member with no authority, they would not be required. However, the FTB says having even one minority nonmanaging member requires filing and paying the $800.