Should Single Member LLCs which were created and pay their Annual SOS $25 but do not have accounts in their name nor any activity nor file any returns need to file and pay the $25? 

Yes, the described single member LLCs are required to file and pay the $25 Business Activity Tax.  LLCs paying the tax pursuant to filing BT-190 are allowed a credit against their $25 certification fee paid to the Secretary of State.

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