California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 6831
Official textleginfo.legislature.ca.govlast amended
The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for a seller’s permit, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership.
Source: view the official text