When is the first $800 annual tax due for a newly formed California LLC?
The $800 annual tax for a California LLC is due and payable on or before the 15th day of the 4th month after the beginning of the taxable year ("Annual Limited Liability Company Tax").
For a newly formed California LLC, the first $800 annual tax payment is due on or before the 15th day of the 4th month after the beginning of the LLC's first taxable year.
Per Form 568 Booklet, there is an exemption from the $800 annual LLC tax:
An LLC is not required to file a tax return and is not subject to the annual tax and LLC fee if both the following are true:
The LLC’s taxable year is 15 days or less.
The LLC did not conduct business in the state during the 15-day period.
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