A California GP needs to have two or more persons engaged inside a business for financial gain. Except as otherwise supplied by regulation, all partners are liable jointly and severally for all obligations on the partnership unless agreed with the claimant. Gains are taxed as individual profits for the partners. https://johnnyapdrg.dbblog.net/151673/new-step-by-step-map-for-california-secretary-state-business-entity-search