LIMITED LIABILITY COMPANY REPORTER

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LLC-Reporter.Com	STATE ACTION
Real Estate Transaction Georgia SMLLC Sellers____05-608 Texas Amends LLC Act____05-606 Oregon Property Tax Exemption____05-516 California Amended Return Rejected____04-509 SMLLC Disregarded Entity Status: California Tax____04-507 Bank LLCs Authorized by South Dakota Legislature____04-310 Illinois Real Estate Transfer Tax____04-310 Bank LLCs Authorized by South Dakota Legislature____04-310 Tax Treatment of LLCs/LLPs/LPs (LLEs) by States Imposing Net-Worth or Debt-Based Corporate Franchise Taxes____04-217 Unemployment Benefits Denied Member: Not Covered Employment____04-208 State Tax Treatment of Limited Liability Companies and Limited Liability Partnerships____04-107 New York Publication____04-105 Real Estate Transfer Tax Assessment____04-103 Maine Statutory Amendments____03-511 Articles of Correction - Virginia Amendment____03-510 Real Estate Transfer Tax Exemption____03-510 Louisiana Allows Banks to be LLCs____03-410 Individual Liability in Maryland for Company Excise Tax Due____03-408 Illinois Revenue Ruling Accepts Federal Classification____03-312 Texas Franchise Tax Applies to Disregarded Entity____03-311 Conversion in Wyoming 03-307 “Financial Institution LLC” Allowed in Nebraska____03-306 Professional LLCs and Independent Contractors in Virginia____03-306 Oregon Amends Workers’ Compensation Act - Nonsubject Workers____03-606 LLC Dissolution: Creditor Claims “Forever Barred” in New Jersey____03-304 No Consideration, No Conveyance Tax____03-301 Alabama Department of Revenue Issues Helpful Ruling on Withdrawals and Single Member LLCs____03-216 Transfer Tax on Filed Void Deed____03-203 Creditors of Owners: California Expands Changing Order____03-111 Connecticut Legislation Affecting Pass-Through Entities____02- 619 Delaware Issues First Ruling on Taxation of Series LLCs____02- 519 New York Filing Fee Imposed on Existing Partners of LLC____02-516 California Corporate Conversion Legislation____02- 515 California Creditors Rights Legislation____02-514 Minnesota SMLLC is Separate Entity for Sales Tax Purposes____02-513 California Annual Tax Legislation____02-507 Illinois Adopts Uniform Partnership Act____02-507 Pennsylvania-Transfer Tax____02-407 Louisiana-Tax Collector Liable for Costs of Appeal____02- 405 Connecticut Legislation Affecting Pass-through Entities____02- 619 West Virginia-Related Entities Lease Exempt From Tax____02- 208 New York-Real Estate Transfer Tax____02-107 New York-LLCs May Qualify as Tax Exempt Organizations____02-107 Alabama AG Rules on Residence Owned by LLC: No Homestead Exemption____01-619 Transfer Tax: Company to Member: New York City____01- 606 Connecticut Legislature: Foreign LLC Amnesty____01- 603 California Legislature: Annual Fee and One Member LLC____01- 601 New York City-Notice of Rulemaking____01-504 Arkansas Amends LLC Act____01-307 Utah Replaces LLC Act____01-307 California Revenue Decline____01-105 Non-Attorney Representation: Missouri____01-104 Professional LLC: Michigan____01-102 The New Entities____01-101 New York Conforms to Federal Rule_____00-604 California Enacts Major Tax Revisions_____00-601 Update on State Taxation: Recent Trends_____00-510 Illinois Locale Misrepresentation Act_____00-504 Delaware Clarifies Treatment of Pass-Through Entities_____00-502 Louisiana: Tax Returns for Nonresidential Partners_____00-501 Alabama Enacts Business Entity Conversion and Merger Statute_____00-310 Alaska Charging Order_____00-304 Georgia Updates Its LLC Act_____00-213 Alabama's New Privilege & Corporate Share Tax_____00-211 Michigan Conforms: Entity Classification_____00-205 New Jersey: Workers Compensation and the LLC_____00-205 California Raises Annual LLC Fee_____00-204 Maryland Recognizes Exemption from Transfer Tax Upon Conversion_____00-202 Georgia LLC Act Updates_____00-102 Ohio LLC Act Amendments_____00-101 Alabama Taxes_____00-101 New Tennessee Legislation Extends Franchise and Excise Tax to Pass-through Entities__99-607 California LLC Act Amendments____99-603 New York City-Tax Free Transfers____99-601 Minnesota Allows SMLLC Exemptions_____99-504 Connecticut Exempts Property Transfers to LLCs from Conveyance Tax____99-503 Virginia Classifies SMLLCs_____99-503 California Increases Annual LLC Fee_____99-502 New York Amends LLC Act_____99-502 Illinois Amends LLC Act_____99-501 Virginia Clarifies LLC "Officer" Liability_____99-402 Missouri Adopts Federal Classification_____99-402 Delaware Supreme Court Enforces Operating Agreement______99-302 California Changes Tax Due Day_____99-301 North Carolina May Raise LLC Fees_____99-202 California Proposes to Raise LLC Taxes by 73 Percent_____99-202 Florida Legislation______99-102 California Amends LLC Act_____98-601 Virginia, Louisiana, Rhode Island_____98-401 South Carolina addresses Single-Member LLCs (SMLLCs)_____98-303 Florida and Texas: LLC Taxation____98-301 Delaware TIM 98-1______98-216 State Amendments Continue_____98-201 Arizona Entity Legislation______98-105 Montana Rules on "Check-the-Box" Regulations_____98-104 State Statutory Developments_____97-613 Fine Tuning LLC Acts_____97-601 State and International Action_____97-509 Colorado Case Law_____97-503 To Conform or Not_____97-503 State Administrative Action_____97-401 Check-the-Box and the Uniform Act_____97-307 Illinois_____97-203 California_____97-202 State Legislature Alert_____97-102 Ball Passed to the States_____97-101 Vermont_____97-101 Vermont Limited Liability Company Act_____96-619 State Securities Actions on LCC Interests_____96-615 Tax Treatment of LLCs_____96-609 Illinois and California Want to Tax_____96-602 Entity Classification Rules_____96-417 Nebraska Repeals Demand Provision for Withdrawal of Capital_____96-411 West Virginia Adopts Uniform LLC Act_____96-405 Uniform LLC Act?_____96-401 The Big 50: Hawaii and Vermont Acts_____96-301 Delaware RLLPs_____96-214 1996 State Legislative Alert_____96-206 State LLC Tax Issues_____96-204 New York Investment Tax Credits_____96-202 State LLC Case Law_____96-202 PA Permits Lawyers to Use LLCs_____95-608 Delaware Upholds LLC "Entity" Status_____95-507 The Virginia and Pennsylvania Act_____95-412 Pennsylvania is Number 47_____95-101 State Revenue Departments Formalize Position on LLCs_____94-603 Majority in Interest & The NY LLC Act_____94-502 Michigan Bar Commissioners Opinion_____94-502 New York and California Pass LLC Acts_____94-501 New Hampshire Attorney General Rules That LLCs Can't Obtain Liquor Licenses__94-415 Forty-four States Pass LLC Acts_____94-401 Illinois Profile of LLC Filings_____94-401 State Action_____94-301 1994 Legislative Update_____94-202 Washington and Ohio Pass LLC Acts_____94-202 The Rhode Island LLC Experience_____94-113 Missouri Professional LLC Rulings_____94-102 Wisconsin is Number 36_____93-602 Truth-In-Packaging: Arkansas_____93-601 Michigan Adopts LLC Statute_____93-511 New Hampshire's New LLC Law_____93-508 35 States Pass LLCs-Oregon Declares Emergency_____93-501 LLCs in Texas: Impact of the Franchise Tax_____93-404 Legislative Update_____93-303 State LLC Tax Notes_____93-208 Legislative Update_____93-203
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