ca-formationSource-cited draft Tier 2 California content skill for entity formation covering tax year 2025. Includes the CA LLC Form LLC-1 $70 filing fee, $800 annual minimum franchise tax under R&TC §17941 (first-year exemption AB 85/SB 818 expired 2024), tiered LLC fee on gross receipts under §17942 (Form 3536), 15-day rule for short first year, Statement of Information LLC-12, the "doing business in CA" threshold of $757,070 receipts / $75,707 payroll / $75,707 property triggering registration obligations for out-of-state entities, foreign qualification mechanics, and the C-corp formation overlay with $800 + 8.84% income tax.