--- type: "Bill" title: "Corporations: limited liability companies: dissolution: cancellation: abatement of taxes." description: "(1) The General Corporation Law sets forth procedures for the creation and dissolution of a corporation. The California Revised Uniform Limited Liability Company Act governs the formation, operation, and dissolution of limited liability companies." jurisdiction: "us/states/ca" legislature: "California Legislature" session: "20172018" identifier: "AB 2503" citation: "California AB 2503 (20172018)" classification: ["bill"] subjects: ["Corporations: limited liability companies: dissolution: cancellation: abatement of taxes."] status: "enacted" primary_sponsors: ["Irwin"] version_count: 4 action_count: 22 vote_count: 9 first_action: "2018-02-14" last_action: "2018-09-22" source: "openstates" source_identifier: "ocd-bill/aedbc4b1-8804-44e4-bdea-5f4bf963a450" source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201720180AB2503" source_hash: "c1dd675b40bb096085c684958c26d529d1a3bf6703f37b50238721adeac77891" vintage: "2026-07-01" source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump" retrieved_at: "2026-07-06" confidence: "reported" tags: ["legislation", "bill", "us-ca"] --- # California AB 2503 (20172018) — Corporations: limited liability companies: dissolution: cancellation: abatement of taxes. (1) The General Corporation Law sets forth procedures for the creation and dissolution of a corporation. The California Revised Uniform Limited Liability Company Act governs the formation, operation, and dissolution of limited liability companies. ## Version chain The bill's text revisions, in order — the diff chain from filing to enrollment. 1. **02/14/18 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180AB2503&version=20170AB250399INT) 2. **09/22/18 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180AB2503&version=20170AB250397CHP) 3. **AB2503** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201720180AB2503) 4. **08/27/18 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180AB2503&version=20170AB250398ENR) ## Votes - Do pass, but first be re-referred to the Committee on [Appropriations] — **7–0** (pass) · upper - Do pass — **7–0** (pass) · upper - Do pass and be re-referred to the Committee on [Appropriations] — **10–0** (pass) · lower - Do pass. — **16–0** (pass) · lower - Do pass, but first be re-referred to the Committee on [Governance and Finance] with the recommendation: To Consent Calendar — **7–0** (pass) · upper - Special Consent AB2503 — **39–0** (pass) · upper - Placed on suspense file — **7–0** (pass) · upper - AB 2503 IRWIN Assembly Third Reading — **77–0** (pass) · lower - Do pass and be re-referred to the Committee on [Revenue and Taxation] with recommendation: To Consent Calendar — **11–0** (pass) · lower ## Sponsors - Irwin — primary (person) ## Timeline The legislative action history — every referral, reading, and vote. - **2018-02-14** Read first time. To print. `reading-1` - **2018-02-15** From printer. May be heard in committee March 17. - **2018-03-05** Referred to Coms. on B. & F. and REV. & TAX. `referral-committee` - **2018-04-03** From committee: Do pass and re-refer to Com. on REV. & TAX. with recommendation: To Consent Calendar. (Ayes 11. Noes 0.) (April 2). Re-referred to Com. on REV. & TAX. `committee-passage-favorable, committee-passage, referral-committee` - **2018-04-24** From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 0.) (April 23). Re-referred to Com. on APPR. `committee-passage-favorable, committee-passage, referral-committee` - **2018-05-09** In committee: Set, first hearing. Referred to APPR. suspense file. `referral-committee` - **2018-05-25** From committee: Do pass. (Ayes 16. Noes 0.) (May 25). `committee-passage-favorable, committee-passage` - **2018-05-25** Read second time. Ordered to third reading. `reading-2, reading-1` - **2018-05-29** Read third time. Passed. Ordered to the Senate. (Ayes 77. Noes 0. Page 5430.) `reading-3, passage, reading-1` - **2018-05-30** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1` - **2018-06-07** Referred to Coms. on JUD. and GOV. & F. `referral-committee` - **2018-06-20** From committee: Do pass and re-refer to Com. on GOV. & F. with recommendation: To Consent Calendar. (Ayes 7. Noes 0.) (June 19). Re-referred to Com. on GOV. & F. `committee-passage-favorable, committee-passage, referral-committee` - **2018-06-28** From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 27). Re-referred to Com. on APPR. `committee-passage-favorable, committee-passage, referral-committee` - **2018-08-06** In committee: Referred to APPR. suspense file. `referral-committee` - **2018-08-17** From committee: Do pass. (Ayes 7. Noes 0.) (August 16). `committee-passage-favorable, committee-passage` - **2018-08-17** Read second time. Ordered to third reading. `reading-2, reading-1` - **2018-08-21** Ordered to special consent calendar. - **2018-08-24** Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 5703.). `reading-3, passage, reading-1` - **2018-08-24** In Assembly. Ordered to Engrossing and Enrolling. `committee-passage` - **2018-08-30** Enrolled and presented to the Governor at 4:30 p.m. - **2018-09-22** Approved by the Governor. `executive-signature` - **2018-09-22** Chaptered by Secretary of State - Chapter 679, Statutes of 2018. ## Source OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/aedbc4b1-8804-44e4-bdea-5f4bf963a450`. Confidence: reported (aggregated from official California legislature records).