Title 7
Corporations, Associations, and Partnerships

Chapter 12.1
Uniform Partnership Act

Article 9
Limited Liability Partnership

§ 7-12.1-914. Filing of returns with the tax administrator — Annual charge.

(a) For tax years beginning on or after January 1, 2012, a limited liability partnership registered under § 7-12-56 shall file a return in the form and containing the information as prescribed by the tax administrator as follows:

(1) If the fiscal year of the limited liability partnership is the calendar year, on or before the fifteenth day of April in the year following the close of the fiscal year; and

(2) If the fiscal year of the limited liability partnership is not a calendar year, on or before the fifteenth day of the fourth month following the close of the fiscal year.

(b) For tax years beginning after December 31, 2015, a limited liability partnership registered under § 7-12-56 or this chapter, shall file a return, in the form and containing the information as prescribed by the tax administrator, and shall be filed on or before the date a federal tax return is due to be filed, without regard to extension.

(c) An annual charge, equal to the minimum tax imposed upon a corporation under § 44-11-2(e), shall be due on the filing of the limited liability partnership’s return filed with the tax administrator and shall be paid to the division of taxation.

(d) The annual charge is delinquent if not paid by the due date for the filing of the return and an addition of one hundred dollars ($100) to the charge is then due.