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2019 Code of Alabama
Title 10A - Alabama Business and Nonprofit Entities Code.
Chapter 9A - Alabama Limited Partnership Law.
Article 11 - Miscellaneous Provisions.
Section 10A-9A-11.07 - Classification.
Universal Citation: AL Code § 10A-9A-11.07 (2019)
Section 10A-9A-11.07Classification.
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 2016-379, §1.)
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