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Ited Liability Company Return of Income, except for any unpaid limited liability company (LLC) annual tax which must be paid using form FTB 3522, LLC Tax Voucher. Only use form FTB 3588 if the LLC meets all of the following: Files its tax return electronically. Has a balance due. Remits payment with a check or money order. The LLC fee must be estimated and paid by the 15th day of the 6th month following the beginning of the taxable year. LLCs should use form FTB 3536, Estimated Fee f.

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