California Revenue And Taxation Code Section 23305.5

(a) For the purposes of this article, taxpayer shall include any limited liability company, foreign or domestic, that is organized in this state or registered with the Secretary of State. (b) For purposes of this article, in the case of 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.