Código Oficial de Georgia Anotado

Título 14. CORPORATIONS, PARTNERSHIPS, AND ASSOCIATIONS · Capítulo 11. LIMITED LIABILITY COMPANIES · Artículo 11. MISCELLANEOUS

14-11-1104. Taxation.

Vigente

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

El texto siguiente es la ley tal como la imprime el estado, en inglés.

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.

Las notas siguientes se imprimen con la sección, pero no son ley promulgada (O.C.G.A. § 1-1-1(c)). Se muestran aparte del texto.

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

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

Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

Texto leído de t14-(v12)-2017-pdf.pdf, Volumen V12, edición 2017, página 1202; acción de fusión: carried; SHA-256 del archivo f2fad2b71b39.