{"id":727,"date":"2011-05-31T16:15:07","date_gmt":"2011-05-31T23:15:07","guid":{"rendered":"http:\/\/www.keytlaw.com\/azllclaw\/?page_id=727"},"modified":"2017-02-26T23:12:29","modified_gmt":"2017-02-27T06:12:29","slug":"ars-section-29-857","status":"publish","type":"page","link":"https:\/\/www.keytlaw.com\/azllclaw\/arizona-llc-statutes\/article-12\/ars-section-29-857\/","title":{"rendered":"ARS \u00a7 29-857 Taxation"},"content":{"rendered":"<p style=\"text-align: justify;\">A limited liability company established under this chapter or a foreign limited liability company transacting business in this state pursuant to this chapter shall pay the taxes that are imposed by the laws of this state or any political subdivision of this state on domestic and foreign limited partnerships on an identical basis, except that, for purposes of title 43, a domestic or foreign limited liability company and its members shall be taxed as if the limited liability company is either a partnership or a corporation or is disregarded as an entity as determined pursuant to the internal revenue code as defined in <a href=\"http:\/\/www.azleg.gov\/ars\/43\/00105.htm\" target=\"_blank\">section 43-105.<\/a><\/p>\n<p style=\"text-align: justify;\"><strong>Caution<\/strong>:\u00a0 The above language was taken from Arizona&#8217;s statutes on May 28, 2011.\u00a0 Check the Arizona legislature&#8217;s <a href=\"http:\/\/www.azleg.gov\/ars\/29\/00857.htm\" target=\"_blank\">website<\/a> to determine if this statute changed after September 13, 2013.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A limited liability company established under this chapter or a foreign limited liability company transacting business in this state pursuant to this chapter shall pay the taxes that are imposed by the laws of this state or any political subdivision of this state on domestic and foreign limited partnerships on an identical basis, except that, for purposes of title 43, a domestic or foreign limited liability company and its members shall be taxed as if the limited liability company is either a partnership or a corporation or is disregarded as an entity as determined pursuant to the internal revenue code as defined in section 43-105. Caution:\u00a0 The above language was taken from Arizona&#8217;s statutes on May 28, 2011.\u00a0 Check the Arizona legislature&#8217;s website to determine if this statute changed after September 13, 2013.<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":409,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"footnotes":""},"class_list":["post-727","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.7 (Yoast SEO v28.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Arizona Revised Statutes Section 29-857<\/title>\n<meta name=\"description\" content=\"Arizona LLC Law: The actual text of Arizona Revised Statutes Section 29-857 Taxation\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.keytlaw.com\/azllclaw\/arizona-llc-statutes\/article-12\/ars-section-29-857\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ARS \u00a7 29-857 Taxation\" \/>\n<meta property=\"og:description\" content=\"Arizona LLC Law: The actual text of Arizona Revised Statutes Section 29-857 Taxation\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.keytlaw.com\/azllclaw\/arizona-llc-statutes\/article-12\/ars-section-29-857\/\" \/>\n<meta property=\"og:site_name\" content=\"Arizona LLC Law\" \/>\n<meta property=\"article:publisher\" content=\"http:\/\/www.facebook.com\/keytlaw\" \/>\n<meta property=\"article:modified_time\" content=\"2017-02-27T06:12:29+00:00\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/arizona-llc-statutes\\\/article-12\\\/ars-section-29-857\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/arizona-llc-statutes\\\/article-12\\\/ars-section-29-857\\\/\"},\"author\":{\"name\":\"Richard Keyt\",\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/#\\\/schema\\\/person\\\/9d6c74d30296559f95e238fa25182391\"},\"headline\":\"ARS \u00a7 29-857 Taxation\",\"datePublished\":\"2011-05-31T23:15:07+00:00\",\"dateModified\":\"2017-02-27T06:12:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/arizona-llc-statutes\\\/article-12\\\/ars-section-29-857\\\/\"},\"wordCount\":133,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/#organization\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/arizona-llc-statutes\\\/article-12\\\/ars-section-29-857\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/arizona-llc-statutes\\\/article-12\\\/ars-section-29-857\\\/\",\"url\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/arizona-llc-statutes\\\/article-12\\\/ars-section-29-857\\\/\",\"name\":\"Arizona Revised Statutes Section 29-857\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/#website\"},\"datePublished\":\"2011-05-31T23:15:07+00:00\",\"dateModified\":\"2017-02-27T06:12:29+00:00\",\"description\":\"Arizona LLC Law: The actual text of Arizona Revised Statutes Section 29-857 Taxation\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/arizona-llc-statutes\\\/article-12\\\/ars-section-29-857\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/arizona-llc-statutes\\\/article-12\\\/ars-section-29-857\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/arizona-llc-statutes\\\/article-12\\\/ars-section-29-857\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Arizona&#8217;s Repealed LLC Statutes\",\"item\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/arizona-llc-statutes\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Article 12 Miscellaneous\",\"item\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/arizona-llc-statutes\\\/article-12\\\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"ARS \u00a7 29-857 Taxation\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/#website\",\"url\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/\",\"name\":\"Arizona LLC Law\",\"description\":\"Information about Forming &amp; 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