Internal Revenue Code: Federal tax regulations governing the tax treatment of single-member LLCs, particularly their default classification as disregarded entities for tax purposes
State LLC Act: State-specific legislation that governs the formation, operation, and dissolution of Limited Liability Companies within that particular state
State Business Corporation Laws: General business laws at the state level that may affect LLC operations and compliance requirements
State Filing Requirements: Specific documentation and procedures required by the state's Secretary of State for LLC formation and maintenance
State Naming Requirements: State-specific rules governing acceptable LLC names, required designators, and name availability
Registered Agent Requirements: State laws requiring the designation of a registered agent with a physical address in the state to receive legal documents
Publication Requirements: State-specific requirements (where applicable) for publishing notice of LLC formation in approved newspapers
Operating Agreement Requirements: State regulations regarding whether an operating agreement is required and what it must contain
Filing Fees and Deadlines: State-mandated fees for LLC formation and annual maintenance, along with associated filing deadlines
Business Purpose Restrictions: State limitations or restrictions on the types of business activities an LLC can engage in
Management Structure Requirements: State-specific rules governing how single-member LLCs must be managed and documented
Dissolution Provisions: State requirements for including dissolution procedures in the Articles of Organization
