Pennsylvania Code § 15-8708

Taxation of electing partnerships.
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For the purposes of the imposition by the Commonwealth or any political subdivision of any tax or license fee on or with respect to any property, privilege, transaction, subject or occupation, a partnership as to which an election under this chapter is in effect shall be deemed to be a corporation organized and existing under Subpart B of Part II (relating to business corporations).
CHAPTER 88
LIMITED LIABILITY COMPANIES
Subchapter
A. General Provisions
B. Formation and Filings
C. Relations of Members and Managers to Persons Dealing with Limited Liability Company
D. Relations of Members to Each Other and to Limited Liability Company
E. Transferable Interests and Rights of Transferees and Creditors
F. Dissociation
G. Dissolution and Winding Up
H. Actions by Members
I. Benefit Companies
SUBCHAPTER A
GENERAL PROVISIONS
Sec.
8811. Short title and application of chapter.
8812. Definitions.
8813. Knowledge and notice.
8814. Governing law.
8815. Contents of operating agreement.
8816. Application of operating agreement.
8817. Amendment and effect of operating agreement.
8818. Characteristics of limited liability company.
8819. Powers.

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