The purpose of filing Form 8802 is to obtain Form 6166. So yes, if you were not required to file a tax return for 2023, you can still file 8802 to request form 6166.
Another question is whether you are truly not required to file (I assume) a partnership return. The income tax return requirement to file is not determined by the state. And the IRS states that a partnership return must be filed unless there was no gross income or no expenses.
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