2022 Code of Alabama
Title 10A - Alabama Business and Nonprofit Entities Code.
Chapter 8A - Alabama Partnership Law
Article 11 - Transition Rules and Miscellaneous Provisions.
Section 10A-8A-11.08 - Taxation of Limited Liability Partnership.

Universal Citation: AL Code § 10A-8A-11.08 (2022)

Section 10A-8A-11.08

Taxation of limited liability partnership.

A limited liability partnership and a foreign limited liability partnership shall be taxed as a partnership in accordance with Section 40-18-24, as amended from time to time, will file partnership returns as required by Section 40-18-28, as amended from time to time, and shall for all other tax purposes be taxed as a partnership, all being subject to the limited liability partnership and a foreign limited liability partnership maintaining its status as a partnership under federal income tax law.

(Act 2018-125, §7.)

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