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Cancelling CA LLC without paying CA taxes

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    Cancelling CA LLC without paying CA taxes

    I know that you need to file all back returns in order to cancel a CA LLC. But, I have also heard from various sources that the SOS will not process an LLC cancellation unless all back taxes have been paid.

    I am reviewing the LLC-3 & the LLC-4/7. Nowhere on this form or in the instructions does it say that the LLC must pay their taxes in order to cancel.

    Does anybody know if this is really required? If so, can you provide a cite for this requirement?

    BTW, I am familiar with Ralite and it would not apply to this particular taxpayer.
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