The State of California does not prorate your minimum tax payment of $800.00 per year, so yes, you have to pay the $800.00 for 2012.
I hope this is helpful.
John N. Kitta
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You need to pay the $800 fee for 2012.
You could have avoided that fee if you had formed the LLC on December 17 or later. Please see the post at the link below.
This information does not constitute legal advice and does not establish an attorney-client relationship.
You ALSO need to pay the $800 fee for 2013 on April 15th as CA requires this minimum tax due for current year by April 15th!
The foregoing is for informational purposes only and may not be relied on as attorney-client advice.