Section 6831 Of Article 8. Miscellaneous Provisions From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 6. >> Article 8.

. 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.