Separate legal entity.
Ohio Rev. Code § 1706.04
in effect1706.04. Separate legal entity.
(A) A limited liability company is a separate legal entity. A limited liability company's status for tax purposes shall not affect its status as a separate legal entity formed under this chapter.
(B) A limited liability company has perpetual duration.
Effective: April 12, 2021. Latest Legislation: Senate Bill 276 - 133rd General Assembly.
Source: Ohio Legislative Service Commission (codes.ohio.gov)URL: https://codes.ohio.gov/ohio-revised-code/section-1706.04Fetched: 10/21/2026
