Alabama § 10A-5A-1.07 - Application of Partnership Provisions to Limited Liability Companies; Classification for Federal Income Tax Purposes.
Full text of Alabama Code of Alabama § 10A-5A-1.07 — Application of Partnership Provisions to Limited Liability Companies; Classification for Federal Income Tax Purposes., with citation guidance and answers to common questions.
§ 10A-5A-1.07. Application of Partnership Provisions to Limited Liability Companies; Classification for Federal Income Tax Purposes.
Subject to Section 10A-5A-3.01:
(a) The terms “partnership” and “limited partnership,” when used in any chapter or title other than the Alabama Limited Liability Company Law of 2014, the Alabama General Partnership Law, and the Alabama Limited Partnership Law, and any successors of those laws, include a limited liability company organized under this chapter, unless the context requires otherwise.
(b) Notwithstanding subsection (a), for purposes of taxation, other than Chapter 14A of Title 40, a limited liability company or foreign limited liability company shall be treated as a partnership unless it is classified otherwise for federal income tax purposes, in which case it shall be classified in the same manner as it is for federal income tax purposes.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 10A-5A-1.07
What does Code of Alabama § 10A-5A-1.07 cover?
Section 10A-5A-1.07 ("Application of Partnership Provisions to Limited Liability Companies; Classification for Federal Income Tax Purposes.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 10A-5A-1.07?
A common citation format is "Code of Alabama § 10A-5A-1.07" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 10A-5A-1.07 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.