Series LLC by State — Explainer

Matrix explainer. Coverage: which states authorize domestic series LLC formation, and what the statutory formalities actually require. Source matrix: entity-innovation-availability-by-state, field series_llc_available. 51 jurisdictions. Not legal advice.

Short answer

23 of 51 jurisdictions authorize a single LLC to establish internally-shielded series domestically: Alabama, Arkansas, Delaware, DC, Florida, Illinois, Indiana, Iowa, Kansas, Missouri, Montana, Nebraska, Nevada, North Dakota, Ohio, Oklahoma, South Dakota, Tennessee, Texas, Utah, Virginia, West Virginia, and Wyoming. 27 more do not — though three of those (Connecticut, Maryland, Maine) address series LLCs in their statutes anyway, in a way that's easy to mistake for domestic authorization and isn't one. The 51st state, Georgia, could not be verified against a primary government source and is recorded as unconfirmed, not assumed absent.

What a series LLC actually does

Every state's version of the mechanism follows the same basic shape, illustrated here with Wyoming's statute (Wyo. Stat. § 17-29-211): an LLC's operating agreement "may establish or provide for the establishment of one (1) or more designated series of members, managers, transferable interests or assets." That alone doesn't create the liability shield — the debts of one series stay walled off from the LLC generally and from other series only if three statutory formalities are met: the records for each series are maintained separately, the operating agreement specifically provides for the limitation, and notice of the limitation is included in the articles of organization. Skip any one of the three and the internal wall isn't there, whatever the operating agreement claims. Every state that authorizes domestic series formation pairs the grant with some version of this same separate-records-plus-notice formality — the details of exactly what must be filed and where vary by state, but none of the 23 grants the shield automatically.

Two corrections worth knowing about (both from 2026 primary-source review)

Series LLC statutes are unusually prone to a specific failure mode: a citation that sounds exactly right — correct-looking section number, correct-sounding title — to a bill that was never actually enacted. Two states in this matrix illustrate why re-checking against the primary source, not a prior list, matters here specifically.

• Colorado does not authorize series LLCs, despite a citation to "Colo. Rev. Stat. §§ 7-80-1201 et seq." that circulates as though it does. The state's LLC Act (Title 7, Article 80) runs 11 parts and ends at § 7-80-1101 — there is no Part 12 and no § 7-80-1201 in enacted law. That citation traces to HB20-1096, a 2020 bill that would have added a Part 12 adopting the Uniform Protected Series Act — it was postponed indefinitely by committee and never became law.
• West Virginia does now authorize series LLCs — but only since mid-2026. Its enabling legislation, SB 670, sat as an introduced-only bill for a while (the kind of fact that's easy to copy forward as "not enacted" after it stops being true). It was signed on April 1, 2026, and took effect June 12, 2026, adding a full Uniform Protected Series Act (W. Va. Code §§ 31B-14-101 to -704) with the same domestic-formation formalities described above.

The foreign-recognition trap

Three states — Connecticut, Maryland, and Maine — have statutory text that specifically addresses series LLCs, which makes them easy to mis-file as "yes" states. All three, on close reading, only recognize and register a series LLC formed under another state's law; none gives a domestically-formed LLC any mechanism to establish its own series. Maryland's code defines "series company" and "series statute" solely in terms of a foreign LLC operating under a foreign jurisdiction's series statute, and uses the definition only to require foreign series LLCs to disclose that status when registering to do business in Maryland. Maine and Connecticut both use their single mention of "series" the same way — a foreign-LLC registration disclosure requirement, not a domestic grant. California is a related but distinct case: its Revised Uniform LLC Act contains no series provision of any kind, but the state's Franchise Tax Board separately publishes guidance on how it taxes series LLCs formed elsewhere — administrative guidance for an out-of-state structure, not a domestic-formation statute.

What the matrix does not prove

• "No" is a statute-text finding for that state's current LLC act. Where the matrix records no domestic series authority, that reflects a full-text or complete-chapter check of the state's enacted LLC statute — not an exhaustive search of every other title in that state's code for an analogous mechanism.
• Georgia is recorded as unconfirmed, not as "no." Georgia has no free, government-hosted, full-text version of its LLC statute — the state's own designated access point routes to a commercial legal database, which this project does not cite as a primary source. The matrix marks Georgia's series LLC field (and its other three entity-innovation fields) as a documented gap rather than guessing.
• Authorization is not the same question as tax treatment. A state authorizing domestic series formation doesn't determine how that state (or the IRS) taxes each series — that's a separate question this matrix doesn't address.

See also: Entity Innovation Availability by State (matrix) · Close LLC by State — Explainer