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Governor Newsome's Tax

On Tue, Dec 8, 2020 at 11:50 AM Charles L Tatum, II via bivio.com <user*38654200001@bivio.com> wrote:
I was unaware of that. Is there no provision for investment
clubs. We are not a business. Other than capital gains
taxes I don't expect to pay any other taxes or fees.
It does not apply to a general partnership, only to a limited partnership.


Sent from Yahoo Mail for iPhone

On Tuesday, December 8, 2020, 12:01 PM, Norman Gee via bivio.com <user*125100001@bivio.com> wrote:


On Tue, Dec 8, 2020 at 11:50 AM Charles L Tatum, II via bivio.com <user*38654200001@bivio.com> wrote:
I was unaware of that.  Is there no provision for investment
clubs.  We are not a business.  Other than capital gains
taxes I don't expect to pay any other taxes or fees.

Exceptions to the first year annual tax

LLCs are not subject to the annual tax and fee if both of the following are true:

  • They did not conduct any business in California during the tax year
  • Their tax year was 15 days or fewer

Short form cancellation

If you cancel your LLC within one year of organizing, you can file Short form cancellation (SOS Form LLC-4/8) with the SOS. Your LLC will not be subject to the annual $800 tax for its first tax year.


On Tue, Dec 8, 2020 at 2:29 PM Sharon Holley via bivio.com <user*25691200001@bivio.com> wrote:
It does not apply to a general partnership, only to a limited partnership.


Sent from Yahoo Mail for iPhone

On Tuesday, December 8, 2020, 12:01 PM, Norman Gee via bivio.com <user*125100001@bivio.com> wrote:


On Tue, Dec 8, 2020 at 11:50 AM Charles L Tatum, II via bivio.com <user*38654200001@bivio.com> wrote:
I was unaware of that. Is there no provision for investment
clubs. We are not a business. Other than capital gains
taxes I don't expect to pay any other taxes or fees.
BTW, I have done taxes for a couple of California LLCs long before Newsome became governor. Call it what you wish, but it ain't Newsome's tax.

Peter Dunkelberger

On Tue, Dec 8, 2020 at 5:39 PM Norman Gee via bivio.com <user*125100001@bivio.com> wrote:

Exceptions to the first year annual tax

LLCs are not subject to the annual tax and fee if both of the following are true:

  • They did not conduct any business in California during the tax year
  • Their tax year was 15 days or fewer

Short form cancellation

If you cancel your LLC within one year of organizing, you can file Short form cancellation (SOS Form LLC-4/8) with the SOS. Your LLC will not be subject to the annual $800 tax for its first tax year.


On Tue, Dec 8, 2020 at 2:29 PM Sharon Holley via bivio.com <user*25691200001@bivio.com> wrote:
It does not apply to a general partnership, only to a limited partnership.


Sent from Yahoo Mail for iPhone

On Tuesday, December 8, 2020, 12:01 PM, Norman Gee via bivio.com <user*125100001@bivio.com> wrote:


On Tue, Dec 8, 2020 at 11:50 AM Charles L Tatum, II via bivio.com <user*38654200001@bivio.com> wrote:
I was unaware of that. Is there no provision for investment
clubs. We are not a business. Other than capital gains
taxes I don't expect to pay any other taxes or fees.
Good morning Bivions,

I'm at the SOS web site now attempting to correct the type of entity my club should be.  Do I opt for 
Termination - Cancellation or
Dissolution Only. 

Sent from my iPhone

On Dec 8, 2020, at 3:37 PM, Peter Dunkelberger via bivio.com <user*26984900001@bivio.com> wrote:


BTW, I have done taxes for a couple of California LLCs long before Newsome became governor.  Call it what you wish, but it ain't Newsome's tax.

Peter Dunkelberger

On Tue, Dec 8, 2020 at 5:39 PM Norman Gee via bivio.com <user*125100001@bivio.com> wrote:

Exceptions to the first year annual tax

LLCs are not subject to the annual tax and fee if both of the following are true:

  • They did not conduct any business in California during the tax year
  • Their tax year was 15 days or fewer

Short form cancellation

If you cancel your LLC within one year of organizing, you can file Short form cancellation (SOS Form LLC-4/8) with the SOS. Your LLC will not be subject to the annual $800 tax for its first tax year.


On Tue, Dec 8, 2020 at 2:29 PM Sharon Holley via bivio.com <user*25691200001@bivio.com> wrote:
It does not apply to a general partnership, only to a limited partnership.


Sent from Yahoo Mail for iPhone

On Tuesday, December 8, 2020, 12:01 PM, Norman Gee via bivio.com <user*125100001@bivio.com> wrote:


On Tue, Dec 8, 2020 at 11:50 AM Charles L Tatum, II via bivio.com <user*38654200001@bivio.com> wrote:
I was unaware of that.  Is there no provision for investment
clubs.  We are not a business.  Other than capital gains
taxes I don't expect to pay any other taxes or fees.
This is a legal question. Either speak to an attorney or try calling the CA SOS office and ask them.

Ira Smilovitz

On Wed, Dec 9, 2020 at 11:19 AM Charles L Tatum II via bivio.com <user*38654200001@bivio.com> wrote:
Good morning Bivions,

I'm at the SOS web site now attempting to correct the type of entity my club should be. Do I opt for
Termination - Cancellation or
Dissolution Only.

Sent from my iPhone

On Dec 8, 2020, at 3:37 PM, Peter Dunkelberger via bivio.com <user*26984900001@bivio.com> wrote:


BTW, I have done taxes for a couple of California LLCs long before Newsome became governor. Call it what you wish, but it ain't Newsome's tax.

Peter Dunkelberger

On Tue, Dec 8, 2020 at 5:39 PM Norman Gee via bivio.com <user*125100001@bivio.com> wrote:

Exceptions to the first year annual tax

LLCs are not subject to the annual tax and fee if both of the following are true:

  • They did not conduct any business in California during the tax year
  • Their tax year was 15 days or fewer

Short form cancellation

If you cancel your LLC within one year of organizing, you can file Short form cancellation (SOS Form LLC-4/8) with the SOS. Your LLC will not be subject to the annual $800 tax for its first tax year.


On Tue, Dec 8, 2020 at 2:29 PM Sharon Holley via bivio.com <user*25691200001@bivio.com> wrote:
It does not apply to a general partnership, only to a limited partnership.


Sent from Yahoo Mail for iPhone

On Tuesday, December 8, 2020, 12:01 PM, Norman Gee via bivio.com <user*125100001@bivio.com> wrote:


On Tue, Dec 8, 2020 at 11:50 AM Charles L Tatum, II via bivio.com <user*38654200001@bivio.com> wrote:
I was unaware of that. Is there no provision for investment
clubs. We are not a business. Other than capital gains
taxes I don't expect to pay any other taxes or fees.
Thank you.  I opted for Termination - Cancellation. The filing fee was $5.00.  

Sent from my iPhone

On Dec 9, 2020, at 8:31 AM, ira smilovitz via bivio.com <user*2883400001@bivio.com> wrote:


This is a legal question. Either speak to an attorney or try calling the CA SOS office and ask them.

Ira Smilovitz

On Wed, Dec 9, 2020 at 11:19 AM Charles L Tatum II via bivio.com <user*38654200001@bivio.com> wrote:
Good morning Bivions,

I'm at the SOS web site now attempting to correct the type of entity my club should be.  Do I opt for 
Termination - Cancellation or
Dissolution Only. 

Sent from my iPhone

On Dec 8, 2020, at 3:37 PM, Peter Dunkelberger via bivio.com <user*26984900001@bivio.com> wrote:


BTW, I have done taxes for a couple of California LLCs long before Newsome became governor.  Call it what you wish, but it ain't Newsome's tax.

Peter Dunkelberger

On Tue, Dec 8, 2020 at 5:39 PM Norman Gee via bivio.com <user*125100001@bivio.com> wrote:

Exceptions to the first year annual tax

LLCs are not subject to the annual tax and fee if both of the following are true:

  • They did not conduct any business in California during the tax year
  • Their tax year was 15 days or fewer

Short form cancellation

If you cancel your LLC within one year of organizing, you can file Short form cancellation (SOS Form LLC-4/8) with the SOS. Your LLC will not be subject to the annual $800 tax for its first tax year.


On Tue, Dec 8, 2020 at 2:29 PM Sharon Holley via bivio.com <user*25691200001@bivio.com> wrote:
It does not apply to a general partnership, only to a limited partnership.


Sent from Yahoo Mail for iPhone

On Tuesday, December 8, 2020, 12:01 PM, Norman Gee via bivio.com <user*125100001@bivio.com> wrote:


On Tue, Dec 8, 2020 at 11:50 AM Charles L Tatum, II via bivio.com <user*38654200001@bivio.com> wrote:
I was unaware of that.  Is there no provision for investment
clubs.  We are not a business.  Other than capital gains
taxes I don't expect to pay any other taxes or fees.