Limited Partnership tax question - California

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I closed my LLC last year do to the annoying $1800 a year I was paying California.

But I still would like to avoid the 3 1/2 California tax fee if you sell a property within a year.

Would it make sense to just open a Limited partnership with my business partner so we don't pay the tax upfront on our flips or does someone have another or better idea? We only do about two flips a year now so it's not justifying the LLC fee either.

Thanks