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.
Structure Code of Alabama
Title 10A - Alabama Business and Nonprofit Entities Code.
Chapter 5A - Alabama Limited Liability Company Law of 2014.
Article 1 - General Provisions.
Section 10A-5A-1.01 - Short Title.
Section 10A-5A-1.02 - Definitions.
Section 10A-5A-1.03 - Knowledge; Notice.
Section 10A-5A-1.04 - Powers and Privileges.
Section 10A-5A-1.05 - Governing Law.
Section 10A-5A-1.06 - Rules of Construction.
Section 10A-5A-1.08 - Limited Liability Company Agreement - Scope; Function; and Limitations.