---
title: O.C.G.A. § 14-11-1104. Taxation.
collection: code
id: 14-11-1104
cite_as: O.C.G.A. § 14-11-1104 (2025)
canonical_url: https://georgiacommons.org/code/14-11-1104
md_url: https://georgiacommons.org/code/14-11-1104.md
text_url: https://georgiacommons.org/code/14-11-1104/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t14-(v12)-2017-pdf.pdf?sfvrsn=507372ea_0#page=1202
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: CORPORATIONS, PARTNERSHIPS, AND ASSOCIATIONS / LIMITED LIABILITY COMPANIES / MISCELLANEOUS
---

# O.C.G.A. § 14-11-1104. Taxation.

Each limited liability company and foreign limited liability company shall be classified as a partnership for Georgia income tax purposes unless classified otherwise for federal income tax purposes, in which case the limited liability company or foreign limited liability company shall be classified for Georgia income tax purposes in the same manner as it is classified for federal income tax purposes. A member or an assignee of a member of a limited liability company or foreign limited liability company shall be treated for Georgia income tax purposes as either a resident or nonresident partner in the limited liability company or foreign limited liability company unless classified otherwise for federal income tax purposes, in which case the member or assignee of a member shall have the same status for Georgia income tax purposes as such member or assignee of a member has for federal income tax purposes.

## History

Code 1981, § 14-11-1104, enacted by Ga. L. 1993, p. 123, § 1; Ga. L. 2001, p. 984, § 4.

## Law Reviews

For note on the 2001 amendment to O.C.G.A. § 14-11-1104, see 18 Ga. St. U. L. Rev. 294 (2001).