Georgia § 14-11-1104 - Taxation.
Full text of Georgia Official Code of Georgia Annotated § 14-11-1104 — Taxation., with citation guidance and answers to common questions.
§ 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. (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).
Frequently Asked Questions About Georgia § 14-11-1104
What does Official Code of Georgia Annotated § 14-11-1104 cover?
Section 14-11-1104 ("Taxation.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. 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 Georgia § 14-11-1104?
A common citation format is "Official Code of Georgia Annotated § 14-11-1104" (Georgia). 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 Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 14-11-1104 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia 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 Georgia.