State Codes and Statutes
Statutes > Alabama > Title10 > Chapter8A > 10-8A-1109Section 10-8A-1109
Taxation of registered limited liability partnership.
A registered limited liability partnership and a foreign registered 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 such registered limited liability partnership and a foreign registered limited liability partnership maintaining its status as a partnership under federal income tax law.
(Acts 1996, No. 96-528, p. 685, §1.)