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the California franchise tax ($800 minimum) is due for EACH year the LLC was in existence.
That is a responsibility of the LLC - not a responsibility of the owner.
So if the LLC is abandoned - the owner may not be held responsible.
However - If the owner - who is an officer in charge of LLC operation took any distributions from the LLC or used the money for some unrelated purposes instead of paying tax liability - IN THIS CASE the owner may be held responsible.
But if the LLC was never funded - the owner is protected from LLC debts.
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Yes - that is treated exactly as distribution.
Actually - $100 were owned by the LLC.
Your friend as a manager of the LLC should use that amount to pay LLC's tax liability.
Instead - he just pocket that amount himself.