Oklahoma Code § 18-2004

Title 18. Corporations: Filing the articles of organization
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FILING THE ARTICLES OF ORGANIZATION
A.  One or more persons may form a limited liability company
upon the filing of executed articles of organization with the Office
of the Secretary of State.
B.  1.  When the articles of organization become effective, the
proposed organization becomes a limited liability company under the
name and subject to the purposes, conditions, and provisions stated
in the articles.  A limited liability company formed under the
Oklahoma Limited Liability Company Act is a separate legal entity,
the existence of which as a separate legal entity continues until
cancellation of the limited liability company's articles of
organization and completion of its winding up, if any.
2.  Filing of the articles by the Office of the Secretary of
State is conclusive evidence of the formation of the limited
liability company.
3.  A limited liability company's status for tax purposes shall
not affect its status as a separate legal entity formed under the
Oklahoma Limited Liability Company Act.
Added by Laws 1992, c. 148, § 5, eff. Sept. 1, 1992.  Amended by
Laws 1997, c. 145, § 2, eff. Nov. 1, 1997; Laws 2004, c. 255, § 33,
eff. Nov. 1, 2004; Laws 2008, c. 253, § 18; Laws 2017, c. 323, § 38,
eff. Nov. 1, 2017.
NOTE:  Laws 2008, c. 382, § 315, which changed the effective date of
Laws 2008, c. 253, §§ 1-47 to Jan. 1, 2010, was held
unconstitutional by the Oklahoma Supreme Court in the case of
Weddington v. Henry, 202 P.3d 143, 2008 OK 102 (2009).

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