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2018 Connecticut General Statutes
Title 34 - Limited Partnerships, Partnerships, Professional Associations, Limited Liability Companies and Statutory Trusts
Chapter 613a - Uniform Limited Liability Company Act
Section 34-243v - (Note: This section is effective July 1, 2017.) Taxation.
Universal Citation: CT Gen Stat § 34-243v (2018)
A limited liability company formed under sections 34-243 to 34-283d, 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. 16-97, S. 23.)
History: P.A. 16-97 effective July 1, 2017.
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