BILL ANALYSIS                                                                                                                                                                                                    






                             SENATE JUDICIARY COMMITTEE
                           Senator Ellen M. Corbett, Chair
                              2009-2010 Regular Session


          SB 653                                                      
          Senator Correa                                              
          As Amended April 21, 2009
          Hearing Date: April 28, 2009                                
          Corporations Code                                           
          GMO:jd                                                      
                                                                      
                                        SUBJECT
                                           
               Tribal Business Entities: Limited Liability Companies 

                                      DESCRIPTION  

          This bill would enable limited liability companies organized and  
          operating under tribal law, to qualify to do intrastate business  
          by registering as a foreign limited liability company with the  
          Secretary of State.

                                      BACKGROUND  

          California law allows business entities such as corporations,  
          limited liability companies (LLCs), limited liability  
          partnerships (LLPs), and limited partnerships that are organized  
          under the law of another state, to qualify to do intrastate  
          business by providing relevant information and registering first  
          with the Secretary of State.  California law also allows these  
          corporations, LLPs, and limited partnerships, when organized  
          under the law of a "foreign jurisdiction" (meaning a  
          jurisdiction outside of the United States) to qualify to do  
          intrastate business in the same manner.  The Corporations Code  
          treats any business entity that is organized under the law of a  
          jurisdiction other than the state of California, as a "foreign  
          corporation," a "foreign LLC," a "foreign LLP," or a "foreign  
          limited partnership." (Corp. Code Secs. 2100 et seq., 15909.1 et  
          seq., 16900 et seq., 17001, et seq.)

          Indian tribes are treated as sovereign nations under federal  
          law, and state jurisdiction over civil and criminal matters  
          involving tribal members or organizations is limited absent  
          congressional authorization.  (Cherokee Nation v. Georgia (1831)  
          30 U.S. (5 Pet.), United States v. Wheeler (1978) 435 U.S. 313,  
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          323-24.)  A further discussion of sovereign immunity and the  
          tribes' economic activities may be found in Comment 2.  

                                CHANGES TO EXISTING LAW
                                          
          Existing law  provides that, to transact business within the  
          state, a foreign corporation, foreign limited partnership,  
          foreign limited liability partnership, or foreign limited  
          liability company first register the business entity with the  
          Secretary of State and provide necessary information, such as  
          the entity's agent for service of process within the state.  
          (Corp. Code Secs. 2100 et seq., 15909.1 et seq., 16900 et seq.,  
          17001, et seq.)

           Existing law  defines a foreign corporation, foreign limited  
          partnership, and foreign limited liability partnership as an  
          entity organized under the law of a jurisdiction other than this  
          state. (Corp. Code Secs. 2100 et seq., 15909.1 et seq., 16900 et  
          seq., 17001 et seq.)

           Existing law  defines a foreign limited liability company as an  
          entity formed under the limited liability company laws of any  
          state other than this state or an entity organized under the  
          laws of any foreign country, as defined.  (Corp. Code Sec. 17001  
          et eq.)  No reference is made to a jurisdiction that is not a  
          state but that is within the territory of the United States in  
          these provisions.

           This bill  would replace the word "state" with "jurisdiction" in  
          the definition of "foreign limited liability company" and  
          related provisions, in order to allow a limited liability  
          company formed under tribal law to be treated as a limited  
          liability company organized under a state of the United States  
          other than California. 

                                        COMMENT
           
          1.   Need for the bill
           
          According to the author, this bill is necessary in order for  
          limited liability companies formed under Indian tribal law to be  
          qualified to transact intrastate business in California.

          2.   Indian law:  sovereign powers, sovereign immunity 
           
          Although Indian tribes are recognized to have inherent sovereign  
                                                                      



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          powers, over the years these sovereign powers have been slowly  
          divested through treaties, Congressional acts, executive orders,  
          court decisions, and the Indian tribes' own waivers.  Thus,  
          while an Indian tribe has absolute authority to regulate conduct  
          of its members on the reservation, it has no authority over  
          non-Indians, with two exceptions: where necessary to protect  
          tribal self-government or to control internal relations.   
          (Montana v. United States (1981) 450 U.S. 544.)  Indeed, there  
          is a recent trend, unpopular with the tribes, emerging from U.S.  
          Supreme Court decisions to treat Indian tribes more and more as  
          "associations" of a social nature rather than as sovereign  
          nations or even "domestic dependent nations" as first described  
          by Chief Justice John Marshall in 1831 (Cherokee Nation v.  
          Georgia (1831) 30 U.S. (5 Pet.) 1.)

          Similarly, the sovereign immunity enjoyed by Indian tribes has  
          been explicitly abrogated in several areas by federal acts (as  
          in the Indian gaming and financing statutes).  In general  
          though, unless a tribe has expressly waived its sovereign  
          immunity, it will be immune to a lawsuit in federal or state  
          court.  Correspondingly, in tribal court, the tribe may claim  
          that it has not consented to a lawsuit or that its  
          administrative remedies had not been exhausted, as a state may  
          claim in state court.  

          Where a tribe engages in commercial activities, however, the  
          courts of late have been less solicitous of this sovereign  
          immunity. (Cf. Kiowa Tribes of Oklahoma v. Manufacturing  
          Technologies, Inc. (1998) 523 U.S. 751, where the court stated  
          that it may be time to abrogate or modify this sovereign  
          immunity granted to Indian tribes because they now engage in  
          many economic activities that contribute to the national  
          commerce. "Tribal enterprises now include ski resorts, gambling,  
          and sales of cigarettes to non-Indians (citations omitted).  
          ...In this economic context, immunity can harm those who are  
          unaware that they are dealing with a tribe, who do not know of  
          tribal immunity, or who have no choice in the matter, as in the  
          case of tort victims.")

          3.    Beverly-Killea LLC Act to permit qualification of an LLC  
            formed in a jurisdiction other than this state

           By choosing to qualify in this state as a business entity  
          transacting intrastate business, a foreign corporation,  
          partnership, limited partnership, limited liability partnership,  
          or a limited liability limited partnership essentially subjects  
                                                                      



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          itself to the state's laws governing these business entities.   
          Thus, a tribe that qualifies to do business in the state in the  
          form of a corporation, partnership, or limited partnership  
          organized under tribal law is subject to state regulations  
          governing the particular business entity, and, under Kiowa  
          Tribes, may be deemed to have waived its claim of sovereign  
          immunity in the event of litigation involving liability for acts  
          and omissions of the business entity. 

          Under SB 653, a limited liability company organized under tribal  
          law would be able to qualify to do business within the state,  
          just as a limited liability company organized under the  
          Beverly-Killea Limited Liability Company Act does.  And, as in  
          the case of corporations and limited partnerships organized  
          under tribal law, a qualified tribal limited liability company  
          will be deemed to have waived its sovereign immunity in so far  
          as its business that is transacted within the state.  

          4.  Suggested amendments

           a.    Limitation to federally-recognized tribes
           
          SB 653 would include LLCs organized under tribal law in the  
          definition of a "foreign limited liability company" in  
          California by changing the reference to LLCs formed in another  
          "state" to another "jurisdiction," which could then include  
          Indian tribes, as well as other states, and foreign countries.   
          However, most cross-references in federal and state laws  
          involving Indian tribes refer to "federally-recognized Indian  
          tribes," to distinguish them from other Indian tribes that may  
          not yet have met the standards that would trigger recognition of  
          certain rights and privileges accorded recognized tribes.  In  
          order for a business entity to be qualified as an LLC, it should  
          exist in a form similar to an LLC formed in other states or this  
          state.  Therefore, the tribal law under which an LLC is formed  
          and then accorded recognition in the state for the purposes of  
          doing business should exact the same or similar standards as the  
          state or other states.  One way to assure this, for purposes of  
          Corporations Code provisions on limited liability companies, is  
          to require that the LLC be one formed under the law of a  
          "federally-recognized Indian tribe."

          SHOULD QUALIFICATION AS A FOREIGN LIMITED LIABILITY COMPANY BE  
          LIMITED TO THOSE ORGANIZED UNDER THE LAWS OF A  
          FEDERALLY-RECOGNIZED INDIAN TRIBE?

                                                                      



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          b.    Conforming Amendments  

          In addition, there are other code sections that should be  
          amended in order to accommodate the qualification by the  
          Secretary of State of LLCs formed under tribal law, such as:

             (1)  Revenue and Taxation Code Section 17941, subdivision  
               (d), should be amended to read: 

            (d) For purposes of this section, "limited liability company"  
            means an organization, other than a limited liability company  
            that is exempt from the tax and fees imposed under this  
            chapter pursuant to Section 23701h or Section 23701x, that is  
            formed by one or more persons under the law of this state, any  
            other country, or any other  state jurisdiction, as a "limited  
            liability company" and that is not taxable as a corporation  
            for California tax purposes.

            (2)  Corporations Code Section  17450 should be amended to  
            read:

            17450.  Subject to the provisions of Section 17453:
            (a) The laws of the state  , jurisdiction other than a state,  or  
            foreign country under which a foreign limited liability  
            company is organized shall govern its organization and  
            internal affairs and the liability and authority of its  
            managers and members.
            (b) ...


           Support  : None Known

           Opposition  : None Known
                                           
                                       HISTORY

          Source  : Santa Ynez Band of Chumash Indians

           Related Pending Legislation  : None Known
           
           Prior Legislation  :  None Known

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