Legal Question in Business Law in California

Yes, you would have to pay the $800 minumum tax. If you have time, why not start it January 1. Then you avoid the $800 and a tax retrun for 2013.

You can avoid the 2013 tax by starting on Monday, December 16th - California will disregard the 1/2 month........of course you MIGHT have taxable income to report to the Feds, but having income is always better than not having it! See my post to your follow-up question. Also, remember that California might assert the franchise tax against the LLC if the business actually got off to a head start before the LLC was formed, so remember that business startup date may be more significant than LLC formation date.