State Codes and Statutes

Statutes > Connecticut > Title34 > Chap613 > Sec34-113

      Sec. 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.

State Codes and Statutes

Statutes > Connecticut > Title34 > Chap613 > Sec34-113

      Sec. 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.