{"data":{"id":"us-al/ala.-code-10a-9a-11.07","jurisdiction":"us-al","citation":"Ala. Code § 10A-9A-11.07","heading":"Classification.","body":"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.","path":["Title 10A Alabama Business and Nonprofit Entities Code.","Chapter 9A Alabama Limited Partnership Law.","Article 11 Miscellaneous Provisions."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=10A-9A-11.07","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"b165a934272405c7f1373d55f18097592ffca2b93c1423f5884362ba86e45820","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-10a-9a-11.06","next":"us-al/ala.-code-10a-10-1.01"},"notice":"GroundRules: Original legal text. Not legal advice."}