Sec. 34-113. Taxation.
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.