The California LLC fee previously imposed on an LLC’s total unapportioned gross receipts has been held unconstitutional. The rules were prospectively changed for tax years beginning in 2007 to allow for an apportioned gross receipts tax base. If your LLC has paid the fee for the 2004 tax year, you should act now to determine whether a protective refund claim is warranted as the statute for 2004 expires on April 15, 2009. LLCs that filed Form 568 and paid the state fee based on the company’s total worldwide income should file a refund claim. Claims may be filed within four years of the. Read More.