Tennessee § 48-211-101 - LLC classification.
Full text of Tennessee Tennessee Code Annotated § 48-211-101 — LLC classification., with citation guidance and answers to common questions.
§ 48-211-101. LLC classification.
For purposes of all state and local Tennessee taxes, a foreign or domestic LLC shall be treated as a partnership or an association taxable as a corporation as such classification is determined for federal income tax purposes. The members of a foreign LLC treated as a partnership are subject to all state and local Tennessee taxes in the same manner and extent as partners in a foreign partnership. The members of a domestic LLC are subject to all state and local Tennessee taxes in the same manner and extent as partners in a domestic partnership. Acts 1994, ch. 868, § 1. Law Reviews. Key Tax Aspects of the Tennessee Limited Liability Company Act (Andrhe Sophia Blumstein), 30 Tenn. B.J. 14 (1994). Where There's a Will: The 95% family-owned test for family limited partnerships (Dan Holbrook), 37 Tenn. B.J. 31 (2001). Attorney General Opinions. Applicability of corporate campaign contribution prohibitions to limited liability companies, OAG 98-053, 1998 Tenn. AG LEXIS 53 (3/2/98).
Frequently Asked Questions About Tennessee § 48-211-101
What does Tennessee Code Annotated § 48-211-101 cover?
Section 48-211-101 ("LLC classification.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. 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 Tennessee § 48-211-101?
A common citation format is "Tennessee Code Annotated § 48-211-101" (Tennessee). 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 Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 48-211-101 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee 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 Tennessee.