This is attorney Bill answering your business law question today.
To set up an llc or corporation in California you will need to have the same number of directors as shareholders if there are less than three shareholders.
You should file the corporation documents: Memorandum and articles of associations and tax forms with the secretary of state.
A complete list is available here :http://kepler.sos.ca.gov/
IN terms of favorable taxes 2 States don't impose corporation taxes: South Dakota and Wyoming.
Six states, North Carolina, North Dakota, Colorado, Mississippi, South Carolina, and Utah, have top rates at or below 5 percent
California is at about 9%
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