| http://www.w3.org/ns/prov#value | - The NFTL should be filed in the location specified for partnerships and corporations when The SMO is the taxpayer, and the SMO is a partnership or a corporation; or The LLC is the taxpayer, classified as a partnership or a corporation The otherwise disregarded LLC is treated as a corporation for excise tax periods beginning on or after January 1, 2008, and
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