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2009 Alabama Code
Title 10 — CORPORATIONS, PARTNERSHIPS AND ASSOCIATIONS.
Chapter 9C — ALABAMA UNIFORM LIMITED PARTNERSHIP ACT OF 2010.
Section 10-9C-1208 (Effective January 1, 2010.) Classification.

Section 10-9C-1208

(Effective January 1, 2010.) Classification.

For purposes of income taxation, other than under Chapter 14A of Title 40, a domestic or foreign limited partnership or limited liability limited partnership shall be treated as a partnership unless it is classified otherwise for federal income tax purposes, in which case it shall be classified in the same manner as it is for federal income tax purposes.

(Act 2009-621, §1.)

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