2012 Connecticut General Statutes
Title 34 - Limited Partnerships, Partnerships, Professional Associations, Limited Liability Companies and Statutory Trusts
Chapter 613 - Limited Liability Companies
Section 34-113 - Taxation.
A limited liability company formed under sections 34-100 to 34-242, inclusive, or a foreign limited liability company transacting business in this state pursuant to the provisions of said sections shall be treated, for purposes of taxes imposed by the laws of the state or any political subdivision thereof, in accordance with the classification for federal tax purposes.
(P.A. 93-267, S. 73; P.A. 97-70, S. 3, 11.)
History: P.A. 97-70 replaced “the classification under 26 C.F.R. Section 301.7701-2” with “the classification for federal tax purposes”, effective May 27, 1997.
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