The $800 franchise tax appears correct. Prior to the passage of the new regulation you cite, CA LLCs paid an $800 fee within 2-3 months of being approved. Then they paid that fee again April 15th every year. In some situations, LLCs formed later in the year (October – December) ended up with back-to back payments of $1,600. Now, LLCs will only pay the $800 franchise fee once per year. Thus, because your LLC was formed in 2021, you do not owe the franchise tax for 2021 (which would have been due April 15, 2021). Therefore, your first franchise tax payment is due April 15, 2022.
@shog92
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