I just found out client set up a CA LLC partnership. It never did business, no income nor expenses and zero assets. My understanding is that for the IRS there wouldn't be a partnership return filing requirement. For CA there seems to be because the LLC was registered in CA which is the same as doing business in CA. It never paid the $800 tax annual tax nor filed a return.
In CA there's AB 2503.
Below are current steps CA FTB take prior to Administratively Dissolving a qualified business entity (Corporation):
FTB will mail the Administrative Dissolution – Intent Notice (Form 5125C) to the entities last known address. SOS will post a notice of pending dissolution on its website, listing the name and SOS file number for 60 days.
Would the LLC still have to pay the CA back taxes of $800/year if the CA FTB administratively dissolves it? And file CA partnership returns?