Section 17944 Of Chapter 10.6. Tax And Fees On Limited Liability Companies From California Revenue And Taxation Code >> Division 2. >> Part 10. >> Chapter 10.6.
17944
. (a) The effective date of dissolution, withdrawal, or
cancellation of a limited liability company is the date on which the
certified copy of the court decree, judgment, or order declaring the
limited liability company duly wound up and dissolved is filed in the
office of the Secretary of State or the date on which the
certificate of winding up and dissolution is filed in the office of
the Secretary of State. For the purposes of this chapter, the
effective date of cancellation of registration of a foreign limited
liability company is the date on which the certificate of
cancellation of registration is filed in the office of the Secretary
of State.
(b) The Secretary of State shall, through an information program
and by forms and instructions, recommend that all required documents
filed with the Secretary of State be sent, if mailed, by certified
mail with return receipt requested. The Secretary of State shall also
notify persons that receipt of documents by the Secretary of State
will be acknowledged within 21 days of receipt.
(c) On or before 21 days after their receipt, the Secretary of
State shall provide a payer with acknowledgment of the receipt of
documents submitted by a limited liability company pursuant to this
chapter.