Limited Partnership Reference by State
State-by-state limited partnership reference matrix. Cite within scope, source dates, and limitations shown below.
| State | Governing Statute | Formation Filing | Annual Report | Franchise Or Entity Tax | Registered Agent | Lllp Available |
|---|---|---|---|---|---|---|
| AKchecked 2026-09-20 | Alaska Revised Limited Partnership Act, Alaska Stat. ch. 32.11; not ULPA 2001 in source-map classification | $150 Certificate of Limited Partnership filing fee; basis flat | No LP annual or biennial report located; LP updates are certificate/amendment-driven | No LP entity-level tax rate located; partnership return required unless all partners are natural persons | LP must maintain an Alaska office and agent for service of process | Typed unknown: domestic LLLP election/status mechanism not located in reviewed primary sources |
| ALchecked 2026-09-20 | Alabama Limited Partnership Law, Ala. Code Title 10A, Chapter 9A; official short title does not identify ULPA 2001 | $200 Certificate of Limited Partnership filing fee; basis flat | Limited partnerships use Alabama Form PPT annual-report/BPT return when the filing requirement applies; due with the corresponding federal income tax return; no separate report fee located | Limited partnerships are subject to Alabama business privilege tax as limited liability entities; minimum-only taxpayers exempt after 2023 | Limited partnership certificate lists registered office and registered agent; filing entities must continuously maintain both | LLLP status is available by certificate statement under the Alabama Limited Partnership Law |
| ARchecked 2026-09-20 | Arkansas Uniform Limited Partnership Act (2005), Ark. Code Ann. Title 4, Chapter 47 | Certificate of Limited Partnership; $50 paper filing fee; basis flat | Limited partnership annual report required; due August 1; no fee on current Secretary of State LP annual-report row | LPs may elect Arkansas pass-through entity tax for tax years beginning on or after January 1, 2022 | LP must maintain an Arkansas office and agent for service of process | LLLP status available through Arkansas Secretary of State LP/LLLP certificate filing |
| AZchecked 2026-09-20 | Arizona Uniform Limited Partnership Act, A.R.S. Title 29, Chapter 3 | Certificate of Limited Partnership filing; $10 plus $3 per page | No base domestic LP annual report located; qualified LLP status has a separate annual report under A.R.S. section 29-1103 | Limited partnerships may elect Arizona PTE income tax; no mandatory LP franchise or margin tax located | LP must maintain an Arizona office and an agent for service of process | A limited partnership may qualify as a limited liability partnership by statement of qualification; combined certificate/qualification filing is permitted |
| CAchecked 2026-09-20 | Uniform Limited Partnership Act of 2008, Cal. Corp. Code §§ 15900-15912.07 | Certificate of Limited Partnership; $70 flat filing fee; online only | No Secretary of State LP annual or periodic report located in the cited search set | Limited partnerships are subject to an $800 annual tax | Limited partnership must maintain an in-state office and agent for service of process | Domestic LLLP election not located; chapter text addresses foreign limited liability limited partnerships |
| COchecked 2026-09-20 | Colorado Uniform Limited Partnership Act of 1981, title 7, article 62 | Certificate of Limited Partnership; $50 online filing fee; flat basis | Reporting limited partnerships file an annual periodic report; statutory anniversary-month due rule; $25 flat fee | Partnership return required for Colorado business activity; partner-level income tax reporting applies | Limited partnership must maintain a registered agent under title 7 registered-agent rules | LLLP status available by statement of registration |
| CTchecked 2026-09-20 | Conn. Gen. Stat. ch. 610, Uniform Limited Partnership Act; no ULPA 2001 adoption located | Certificate of Limited Partnership; $120; SOTS page says no form available | Annual report required; due on formation anniversary; $80 | Limited partnerships may elect Connecticut PE Tax; no mandatory flat LP entity tax located | LP must maintain Connecticut office and statutory agent; agent may be resident individual or listed domestic/authorized entity types | No LLLP election/status located |
| DCchecked 2026-09-20 | Uniform Limited Partnership Act of 2010, D.C. Code Title 29, Chapter 7; ULPA 2001 basis noted | $99 Certificate of Limited Partnership filing fee; basis flat | Biennial report required for a domestic filing entity; due April 1 under the statutory biennial rule; $300 for-profit-entity fee | See source. | Limited partnership certificate must include registered-agent information; agent may be commercial, noncommercial, or an officer/employee designee | LLLP status available by statement in the certificate of limited partnership |
| DEchecked 2026-09-20 | Delaware Revised Uniform Limited Partnership Act, Del. Code tit. 6, ch. 17 | $200 Certificate of Limited Partnership filing fee; basis flat | Ordinary Delaware LP has no annual report; annual tax due June 1 is separate | Subject to Delaware LP annual tax; $400 flat tax; due June 1 | Delaware limited partnership must maintain a Delaware registered office and registered agent | LLLP status available by statement of qualification under 6 Del. C. § 17-214 |
| FLchecked 2026-09-20 | Florida Revised Uniform Limited Partnership Act of 2005, Fla. Stat. ch. 620 part I | $1,000 Certificate of Limited Partnership required filing total; basis flat | Annual LP report due January 1-May 1; $500 flat total; $900 after May 1 | No LP-level franchise/entity tax; partnership information return applies if a partner is subject to chapter 220 tax | Limited partnership must maintain a registered office and registered agent in Florida | LLLP status available by stating LLLP status in the certificate |
| GAchecked 2026-09-20 | Georgia Revised Uniform Limited Partnership Act, O.C.G.A. Title 14, chapter 9; source-map family indicates RULPA-1976/85 rather than ULPA 2001 | Certificate of Limited Partnership; $100 filing fee plus $10 service charge on the SoS guide | Limited partnership annual registration required between January 1 and April 1; $60 flat fee | Partnership return is informational only; partnerships are not subject to Georgia net worth tax | Limited partnership annual registration requires registered-agent name and address with a Georgia physical street address | Georgia SoS annual-registration fee table includes LLLP; statutory election or status mechanism was not section-bound in this author pass |
| HIchecked 2026-09-20 | Uniform Limited Partnership Act, Haw. Rev. Stat. ch. 425E | Certificate of Limited Partnership filing; $25 flat fee | Annual statement required; due by registration-date quarter; $5 flat fee | Eligible partnership may elect Hawaii pass-through entity tax at 9% of qualified Hawaii taxable income | Domestic LP must continuously maintain a registered agent with a Hawaii business address | LLLP status available by stating LLLP status in the certificate of limited partnership |
| IAchecked 2026-09-20 | Iowa Code ch. 488, Uniform Limited Partnership Act; ULPA 2001 adopted | $100 Certificate of Limited Partnership filing fee; basis flat | Biennial report required in odd-numbered years; due January 1-April 1; fee determined by Secretary of State | Generally not entity-taxed; partners are taxed on distributive shares | LP must maintain an Iowa registered office and registered agent | LLLP status available by certificate statement or amendment |
| IDchecked 2026-09-20 | Idaho Code Title 30, Chapter 24 is cited as the Idaho Uniform Limited Partnership Act. | Certificate of Limited Partnership; $100 base filing fee; $20 manual processing fee for paper/manual handling. | Limited partnership annual report required; due before the end of the LP certificate anniversary month; fee not directly stated in fetched primary sources. | Partnerships doing business in Idaho must file Form 65; nonresident partner withholding or composite tax may apply. | LP certificate must include the section 30-21-404(a) registered-agent information. | LLLP status is available by stating the status in the certificate of limited partnership. |
| ILchecked 2026-09-20 | Uniform Limited Partnership Act (2001), 805 ILCS 215 | Certificate of Limited Partnership; $150 filing fee | Annual report due within 60 days before the first day of the anniversary month; $100 filing fee | Partnerships pay Illinois PPRT at 1.5% of net Illinois income | LP must maintain an Illinois designated office and agent for service of process | LLLP status available if the certificate states the LP is a limited liability limited partnership |
| INchecked 2026-09-20 | Ind. Code art. 23-16, Limited Partnerships; ULPA 2001 not adopted in the current statutory text | Certificate of limited partnership; $75 electronic filing or $100 non-electronic filing | Biennial Business Entity Report required for limited partnerships; due by the end of the anniversary month; $32 on INBiz or $50 paper | No mandatory Indiana LP franchise/entity tax; elective pass-through entity tax available | Limited partnership certificate must include registered-office and registered-agent information | No LLLP election/status located in current Indiana Title 23 |
| KSchecked 2026-09-20 | Kansas revised uniform limited partnership act, K.S.A. 56-1a101 through 56-1a601; ULPA 2001 not adopted in the cited act | Certificate of Limited Partnership: $85 online or $90 paper; basis tiered | Biennial limited partnership information report due April 15 in the matching odd/even year; $90 online or $110 paper | No current Kansas franchise tax for limited partnerships; franchise tax act sunset after tax year 2010 | Limited partnership certificate requires registered office and resident agent; covered-entity resident-agent rule applies | LLLP status not located in Kansas Secretary of State registration materials or Chapter 56 limited-partnership searches |
| KYchecked 2026-09-20 | Kentucky Uniform Limited Partnership Act (2006), KRS ch. 362.2; ULPA 2001 family | Certificate of Limited Partnership; $40 flat filing fee | Annual report required; due between January 1 and June 30 each following calendar year; $15 flat fee | LPs within Kentucky's limited-liability pass-through entity definition are subject to LLET; $175 minimum | LP must maintain a registered office and registered agent; agent may be resident individual or qualified entity | LLLP status available by statement in the certificate of limited partnership |
| LAchecked 2026-09-20 | Louisiana partnership in commendam under the Civil Code and partnership registry provisions; ULPA 2001 not adopted | $100 Partnership Registration-Louisiana filing fee; basis flat | Annual report required for registered partnerships; $30 flat fee; due-date rule not stated in reviewed current sources | Partnerships with nonresident partners may be required to file a Louisiana composite partnership return; 4.25% rate on nonresident partners' distributive shares for periods beginning on or after January 1, 2022 | Typed unknown: domestic LP registered-agent requirement not resolved from reviewed Louisiana primary sources | No domestic LLLP election located; Louisiana uses partnership in commendam and separate LLP filings |
| MAchecked 2026-09-20 | Mass. Gen. Laws ch. 109, Uniform Limited Partnership Act; ULPA 2001 not adopted | Certificate of Limited Partnership; Secretary fee page lists $200 registration fee | Annual report required; due on or before the certificate-filing anniversary; $450 electronic or $500 paper/fax | No LP entity-level franchise or corporate excise located; partnership return and partner-level distributive-share taxation apply | Limited partnership must continuously maintain a Massachusetts office and an agent for service of process | Typed unknown: domestic LLLP election/status mechanism not located in reviewed Massachusetts LP sources |
| MDchecked 2026-09-20 | Maryland Revised Uniform Limited Partnership Act, Md. Code, Corps. & Ass'ns § 10-101 et seq. | Certificate of Limited Partnership; $100 flat filing fee | Annual Form 1 required; due April 15; $300 limited-partnership filing fee | Subject to Maryland pass-through entity tax for nonresident/nonresident entity members, with elective all-member treatment | LP certificate must state Maryland principal office and resident agent name/address | LLLP status available: LP may register as an LLP and use the LLLP name designator |
| MEchecked 2026-09-20 | 31 M.R.S. ch. 19, Maine Uniform Limited Partnership Act; ULPA 2001 family | MLPA-6 Certificate of Limited Partnership; $175 flat filing fee | Annual report required; first report due January 1 through June 1 after formation or qualification; subsequent reports due January 1 through June 1; $85 flat domestic fee | LPs are subject to Maine pass-through withholding when they have Maine-apportioned income and nonresident members | LP must continuously maintain a Maine registered agent; registered-agent filing states commercial agent, noncommercial agent, or office/position service information | LLLP status available by statement in the certificate of limited partnership |
| MIchecked 2026-09-20 | Michigan Revised Uniform Limited Partnership Act, 1982 PA 213 | Certificate of Limited Partnership; $10 filing fee | No domestic LP annual report requirement located in the reviewed LARA schedules and LP act sections | No mandatory LP franchise or entity tax located; elective flow-through entity tax is available | LP must continuously maintain a Michigan office and agent for service of process | No Michigan LLLP election or status mechanism located in reviewed LP primary sources |
| MNchecked 2026-09-20 | Uniform Limited Partnership Act 2001, Minn. Stat. ch. 321 | Certificate of Limited Partnership; $100 mail / $120 online or in person | Annual renewal required for Minnesota limited partnerships; due by December 31; no fee when active and in good standing | Limited partnerships filing as partnerships are subject to Minnesota minimum fee when threshold conditions are met | Limited partnership must have a registered office and registered agent; agent types follow Minn. Stat. 5.36 | LLLP status is available by certificate statement under Minn. Stat. 321.0201(a)(4) |
| MOchecked 2026-09-20 | Missouri Revised Uniform Limited Partnership Act, Mo. Rev. Stat. ch. 359 | Certificate of Limited Partnership; $105 flat filing fee | No domestic limited partnership annual report requirement located in Missouri LP primary sources | Elective affected-business-entity tax available for partnerships | LP must maintain a Missouri registered office and registered agent | Registered limited liability limited partnership status available |
| MSchecked 2026-09-20 | Mississippi Uniform Limited Partnership Act, Miss. Code Ann. Title 79, chapter 14; ULPA 2001 adoption not stated in the primary render | Certificate of MS LP; $50 flat filing fee | Typed unknown: LP annual-report obligation, due rule, and fee were not shown in the public SoS annual-report page or LP fee-schedule section | Partnership return required for Mississippi-source income; partners taxed on distributive share | Limited partnership certificate must include the registered-agent filing information required by Miss. Code Ann. 79-35-5(a); LP office maintained under 79-14-104 | LLLP status available by stating LLLP status in the certificate of limited partnership |
| MTchecked 2026-09-20 | Uniform Limited Partnership Act, Mont. Code Ann. Title 35, ch. 12; primary source does not state ULPA 2001 adoption | $10 Certificate of Domestic Limited Partnership filing fee; basis flat | LP certification renewal required every five years; application due within 90 days before expiration; $15 flat renewal certificate fee | Limited partnerships may elect Montana PTET; 5.9% of affected owners' Montana-source distributive share | LP certificate must include registered-agent information; commercial or noncommercial registered agent permitted | LLLP status available by statement in the certificate of limited partnership |
| NCchecked 2026-09-20 | N.C. Gen. Stat. ch. 59, art. 5, Revised Uniform Limited Partnership Act | Certificate of Domestic Limited Partnership; $50 ordinary LP filing fee or $125 when the certificate includes LLLP registration | No ordinary domestic LP annual report located; LLLPs and registered LLPs have an annual report chain | No entity-level NC franchise tax for a noncorporate LP; partnership is included only if it elects corporate tax treatment | Limited partnership must maintain a registered office and registered agent under Chapter 55D | LLLP status available by Secretary of State application, including as part of the formation certificate |
| NDchecked 2026-09-20 | North Dakota Uniform Limited Partnership Act (2001), N.D.C.C. ch. 45-10.2 | Certificate of limited partnership filed with the Secretary of State; $110 flat filing fee | Annual report required; due March 31; $25 flat fee; filed with North Dakota Secretary of State | Partnership Form 58 required for North Dakota-source business income; nonresident owner withholding applies | Limited partnership must continuously maintain a North Dakota registered agent; registered office is the agent's in-state address | LLLP status available by certificate/election under N.D.C.C. ch. 45-23 |
| NEchecked 2026-09-20 | Nebraska Uniform Limited Partnership Act, Neb. Rev. Stat. Chapter 67 | Certificate of Limited Partnership filing; $100 electronic or $110 written | No domestic LP annual or biennial report requirement located in current Nebraska primary sources | Limited partnerships may elect Nebraska PTET; no mandatory LP franchise or occupation tax located | LP must maintain a Nebraska office and agent for service of process | No Nebraska LLLP election or status located in current primary sources |
| NHchecked 2026-09-20 | N.H. Rev. Stat. ch. 304-B, Uniform Limited Partnership Act; not ULPA 2001 terminology | Form LP-1 N.H. Limited Partnership Application; $100 flat filing fee | No domestic LP annual-report requirement located in Chapter 304-B or the Secretary LP forms block | Limited partnerships are within NH BPT/BET business-entity definitions; current statutory rates are 7.5% BPT and 0.55% BET | LP must maintain a registered office and registered agent in New Hampshire | Typed unknown: domestic LLLP election/status mechanism not located in reviewed NH LP sources |
| NJchecked 2026-09-20 | Uniform Limited Partnership Law (1976), N.J. Stat. 42:2A-1 et seq. | Certificate of Limited Partnership; $100 flat filing fee | LP annual report required; due by the last day of the formation month; $75 flat fee | LPs deriving New Jersey-source income are subject to the partnership filing fee and nonresident partner payment regime | LP must continuously maintain a New Jersey registered office and registered agent | No New Jersey LLLP election or status located in current Title 42:2A sources |
| NMchecked 2026-09-20 | Uniform Revised Limited Partnership Act, N.M. Stat. 54-2A-101 to 54-2A-1206 | Certificate of limited partnership; $100 filing fee | No domestic LP annual or periodic report requirement located in Article 2A | No mandatory LP franchise tax identified from TRD pass-through source; pass-through return filing and elective entity-level tax may apply | Limited partnerships must continuously maintain a New Mexico office and agent for service of process | Limited liability limited partnership status is available under Article 2A and stated in the certificate |
| NVchecked 2026-09-20 | Nev. Rev. Stat. chapter 88, Uniform Limited Partnership Act | Certificate of Limited Partnership; $75 flat filing fee | Annual list required; due by the last day of the certificate-filing anniversary month; $150 flat fee | Commerce Tax applies above $4,000,000 Nevada gross revenue; partnerships are included | Limited partnership must continuously maintain a registered agent; registered office is the agent's street address | LLLP status available by certificate of registration; $100 registration fee |
| NYchecked 2026-09-20 | New York Revised Limited Partnership Act, Partnership Law Article 8-A | Certificate of Limited Partnership; $200 flat filing fee | No domestic LP annual or biennial report located in the bounded official source set | LP filing fee applies by New York source gross income; no fee below $1,000,000 for regular partnerships | Secretary of State designation required; optional registered agent may be a qualifying individual, domestic corporation, or authorized foreign corporation | LLLP status not located in the bounded official source set |
| OHchecked 2026-09-20 | Ohio Revised Code Chapter 1782, Limited Partnerships; ULPA 2001 not adopted in source-map family | Certificate of Limited Partnership; $99 flat filing fee | Limited-partnership annual or biennial report requirement not confirmed from the LP primary chain | Limited partnerships are included in Ohio CAT person definition and are subject to CAT when taxable-gross-receipts thresholds are met | Limited partnership must continuously maintain a statutory agent in Ohio | Limited liability limited partnership status available under Ohio Rev. Code 1782.64 |
| OKchecked 2026-09-20 | Uniform Limited Partnership Act of 2010, Okla. Stat. tit. 54 §§ 500-101A et seq. | Certificate of Limited Partnership; $100 flat filing fee | LP annual certificate required on the certificate-filing anniversary date; $50 flat fee | No current Oklahoma franchise or entity tax for limited partnerships located in current Title 68 | LP must maintain an Oklahoma office and agent for service of process | LLLP status available by statement in the certificate or amendment |
| ORchecked 2026-09-20 | ORS chapter 70, Uniform Limited Partnership Act | $100 Certificate of Limited Partnership filing fee; basis flat | Annual LP report required; information current 30 days before anniversary; $100 flat renewal fee | LPs are within Oregon CAT person scope if threshold activity exists; partnership income generally passes through to partners | Limited partnership must maintain a registered agent and registered office in Oregon | No LLLP election/status mechanism located in the reviewed OR LP act, GP/LLP chapter, or SOS fee schedule |
| PAchecked 2026-09-20 | Pennsylvania Uniform Limited Partnership Act of 2016, 15 Pa.C.S. Chapter 86; ULPA 2001 adopted | $125 Certificate of Limited Partnership/registration filing fee; basis flat | Annual report required; due on or before December 31; for-profit annual reports are $7 | No current Pennsylvania franchise/entity tax identified for a partnership-taxed LP; partner shares pass through to personal income tax | LP must continuously maintain a Pennsylvania registered office; commercial registered office provider substitution is permitted | LLLP status available by statement of registration or certificate/amendment statement |
| RIchecked 2026-09-20 | Uniform Limited Partnership Act, R.I. Gen. Laws Title 7, chapter 13.1 | Certificate of Limited Partnership; $100 flat filing fee | LP annual report required; due after February 1 and before May 1; $50 flat filing fee | LP annual charge due with return; amount equals the corporation minimum tax, currently $400 | LP must designate and maintain a Rhode Island registered agent; agent must have a Rhode Island place of business | LLLP status available; certificate states whether the LP is a limited liability limited partnership |
| SCchecked 2026-09-20 | Uniform Limited Partnership Act, S.C. Code Title 33, chapter 42; ULPA 2001 not adopted | Certificate of Limited Partnership; $10 filing fee | No domestic LP annual report requirement located in Chapter 42; no annual-report fee | No mandatory LP franchise/entity tax identified; qualified partnerships may elect entity-level active trade or business income tax | LP must continuously maintain a South Carolina office and agent for service of process | No LLLP election located in the South Carolina LP act |
| SDchecked 2026-09-20 | South Dakota Uniform Limited Partnership Act, SDCL ch. 48-7; official text does not identify ULPA 2001 adoption | Certificate of Limited Partnership; $125 flat filing fee | No annual report for chapter 48-7 limited partnerships under SDCL 59-11-24/25 | No general South Dakota LP franchise/entity tax; bank franchise tax applies to financial institutions | LP must maintain a South Dakota office and an agent for service of process meeting SDCL ch. 59-11 requirements | LLLP status available by statement of qualification; direct certificate formation effective January 1, 2027 |
| TNchecked 2026-09-20 | Tennessee Uniform Limited Partnership Act of 2017, T.C.A. Title 61, Chapter 3; applies to domestic LPs formed on or after January 1, 2018 | $100 Certificate of Limited Partnership filing fee; basis flat | LP annual report required; due on or before the first day of the fourth month after fiscal year close; fee $20 | Limited partnership subject to Tennessee franchise and excise tax; franchise 0.25% of Tennessee net worth; excise 6.5% of Tennessee taxable income; $100 minimum franchise tax | Limited partnership must designate and maintain a Tennessee registered agent with a place of business in Tennessee | LLLP status available by certificate statement under the Tennessee Uniform Limited Partnership Act of 2017 |
| TXchecked 2026-09-20 | Texas Business Organizations Code, Chapter 153, Limited Partnerships | $750 Certificate of Formation - Limited Partnership filing fee; basis flat | Annual Public Information Report for limited partnerships to Comptroller; franchise tax report due before May 16 when not exempt; no separate report filing fee located | Limited partnerships are subject to Texas franchise tax on taxable margin; 0.75% standard rate, 0.375% retail/wholesale rate; no-tax-due threshold applies | Limited partnership certificate and filing-entity rules require a registered agent and registered office | LLLP status available by limited partnership registration as a limited liability partnership |
| UTchecked 2026-09-20 | Utah Uniform Limited Partnership Act, Utah Code Title 48, Chapter 2e; ULPA 2001 adopted | Certificate of Limited Partnership; $70 flat filing fee | Annual report required; due during the certificate anniversary month; $18 flat fee | No mandatory LP income tax identified; partnership pass-through withholding applies | LP must designate and maintain a Utah registered agent; registered-agent filing may name a commercial agent, noncommercial agent, or office/position | LLLP status is available by certificate statement or amendment approved by all partners |
| VAchecked 2026-09-20 | Virginia Revised Uniform Limited Partnership Act, Va. Code Title 50, Chapter 2.1 | Certificate of Limited Partnership; $100 flat filing fee | Annual registration fee required; due October 1 after the formation or registration year; $50 flat fee | Elective Virginia pass-through entity tax available for LPs beginning with taxable years on or after January 1, 2022 | LP must maintain a Virginia registered office and registered agent under Va. Code section 50-73.4 | LLLP/RLLLP status is available by registered-limited-liability-partnership registration and name usage |
| VTchecked 2026-09-20 | 11 V.S.A. chapter 23, Limited Partnerships; not ULPA 2001 terminology | $130 Certificate of Limited Partnership filing fee; basis flat | No domestic limited partnership annual-report filing located in Chapter 23 or the SoS domestic LP fee block | Subject to Vermont $250 business entity minimum tax if taxed as a partnership and subject to § 5920 | LP must maintain a specified office and an agent for service of process | No LLLP election located in Chapter 23 or the SoS domestic LP fee block |
| WAchecked 2026-09-20 | RCW ch. 25.10, Uniform Limited Partnership Act; ULPA 2001 adopted | Certificate of Limited Partnership filing: $180 base fee plus online processing fee; basis variable | Limited partnership annual report required yearly; due last day of formation month; $70 flat fee | Limited partnerships doing business in Washington are subject to B&O gross-receipts tax by activity classification | Limited partnership must continuously maintain a Washington registered agent | LLLP status available by certificate statement or online LLLP election |
| WIchecked 2026-09-20 | Wisconsin Uniform Limited Partnership Law, Wis. Stat. ch. 179 | $70 Certificate of Limited Partnership filing fee; basis flat | Annual report required; due during the certificate effective-date anniversary quarter; $25 flat fee | Partnership entity-level tax is elective; net-income basis; 7.9% rate if elected | LP must maintain a Wisconsin registered agent and registered office | LLLP status available by certificate statement or amendment with all-partner consent |
| WVchecked 2026-09-20 | Uniform Limited Partnership Act, W. Va. Code ch. 47, art. 9; ULPA 2001 not adopted in this article | Certificate of Limited Partnership filing fee: $100 | LP annual report required; due June 30; $25 annual fee, or $50 biennial fee if election is available and made | No current West Virginia business franchise tax due for LPs under Article 23 for taxable years beginning on or after January 1, 2015 | Secretary of State is statutory attorney-in-fact; LP certificate lists an agent for service of process if any | No LLLP election located in current W. Va. Code ch. 47, art. 9 |
| WYchecked 2026-09-20 | Wyoming Uniform Limited Partnership Act, Wyo. Stat. Title 17, ch. 14; ULPA 2001 not adopted in the reviewed primary text | $100 Certificate of Limited Partnership filing fee; basis flat | LP annual report/license tax applies through the corporation annual-report statute; greater of $60 or $.0002 per dollar of Wyoming assets | LPs pay the SOS annual report license tax by cross-application of the corporation license-tax statute | LP must maintain a Wyoming office and registered agent; Uniform Registered Agent provisions apply to LPs | LLLP status available by statement/election in the certificate of limited partnership |
Field definitions
- Governing Statute
- Limited partnership act name, statutory chapter cite, official URL, and ULPA (2001) adoption indicator.
- Formation Filing
- Formation filing name, state fee, fee basis, formula text when variable, and filing method.
- Annual Report
- Recurring report or renewal requirement, cadence, due rule, fee, fee basis, and filing office.
- Franchise Or Entity Tax
- Limited partnership franchise, privilege, margin, or entity tax treatment with basis, formula, minimum, effective date, and in-force status.
- Registered Agent
- Registered-agent and registered-office requirement, permitted agent types, and governing citation.
- Lllp Available
- Limited liability limited partnership availability, election or status mechanism, and governing citation.
Field definitions are listed below the table. Hover a cell for its source note. Typed unknowns (e.g., “Portal not observable”) are methodological limits, not data gaps.
Research scope
All 51 US jurisdictions (50 states plus DC). This matrix covers six limited partnership reference fields: governing statute, formation filing, annual report or renewal rule, franchise or entity tax treatment, registered-agent requirement, and limited liability limited partnership availability.
METHOD class and URL rationale
METHOD class: REFERENCE. Consolidates limited partnership formation, annual-report, tax, LLLP availability, registered-agent, and governing-statute facts under one limited-partnership reference surface because these are freshness-sensitive filing and statute facts. The fields belong on one reference URL because they are recurring filing and statute facts, not separate jurisdiction spokes.
LLLP locator
lp.lllp_available is recorded here as the matrix of record. Downstream LP charging-order material should read the value by locator, pp-lp-reference#{state}.lp.lllp_available, rather than copy the cell.
How to read this matrix
Each row is a US jurisdiction. Cell text is the validated display value from the limited-partnership research cell. Hover a cell for source detail; the companion sources.json retains each cell's official source URL, snapshot hash, on-disk snapshot path, pinpoint, and field locator.
Sources
Primary-source citations per cell live in this page's sources.json companion. The full source taxonomy lives at /about/source-registry/.
Frequently asked questions
What does this limited partnership reference matrix cover?
It covers six state-level fields for limited partnerships: the governing statute, formation filing, annual report or renewal rule, franchise or entity tax treatment, registered-agent requirement, and limited liability limited partnership availability.
Why is LLLP availability included here?
LLLP availability is a formation and statute fact, so this reference matrix is the source of record for that field. Downstream asset-protection material should refer back to the locator on this matrix instead of carrying a second version of the same value.
Is this a recommendation about where to form a limited partnership?
No. The matrix reports official filing and statute facts by jurisdiction. It does not weigh personal, tax, estate, or asset-protection outcomes.