For purposes of income taxation, other than under Chapter 14A of Title 40, a domestic or foreign limited partnership or limited liability limited partnership 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 9A - Alabama Limited Partnership Law.
Article 11 - Miscellaneous Provisions.
Section 10A-9A-11.01 - Application to Existing Relationships.
Section 10A-9A-11.02 - Severability Clause.
Section 10A-9A-11.03 - Relation to Electronic Signatures in Global and National Commerce Act.
Section 10A-9A-11.04 - Effective Date.
Section 10A-9A-11.05 - Repeals.