(1) The conduct of the practice of dentistry, dental therapy, or dental hygiene in a corporate capacity is prohibited, but the prohibition shall not be construed to prevent the practice of dentistry, dental therapy, or dental hygiene by a professional service corporation of licensees so constituted that they may be treated under the federal internal revenue laws as a corporation for tax purposes only. A professional service corporation may exercise the powers and shall be subject to such limitations and requirements, insofar as applicable, as are provided in section 12-240-138 relating to professional service corporations for the practice of medicine. (2) The group practice of dentistry, dental therapy, or dental hygiene is permitted. (3) The practice of dentistry, dental therapy, or dental hygiene by a limited liability company of licensees or by a limited liability partnership of licensees is permitted subject to the limitations and requirements, insofar as are applicable, set forth in section 12-240-138 relating to a limited liability company or limited liability partnership for the practice of medicine.
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