Nebraska Revised Statute 21-104
Revised Statutes
»
Chapter 21
»
21-104
21-104.
Nature, purpose and duration of limited
liability company; classification for tax purposes.
(ULLCA 104) (a) A limited liability company is an entity distinct from its members.
(b) A limited liability company may have any lawful purpose.
(c) A limited liability company has perpetual duration.
(d) A limited liability company shall be classified for state income tax purposes in the same manner as it is classified for federal income tax purposes.
Source
-
Laws 2010, LB888, ยง 4.