What types of business entities are liable for the BET?
For taxable years beginning on or after January 1, 2002, the following types of business entities are liable for the BET: • Every domestic S corporation; • Any foreign S corporation required to file an annual report with the Secretary of the State; • Every domestic LLC (other than a domestic SMLLC); • Any domestic SMLLC disregarded, for federal income tax purposes, as an entity separate from its owner; • Any foreign LLC (other than a foreign SMLLC) required to file an annual report with the Secretary of the State; • Any foreign SMLLC disregarded, for federal income tax purposes, as an entity separate from its owner, and required to file an annual report with the Secretary of the State; • Every domestic LLP; • Any foreign LLP required to file an annual report with the Secretary of the State; • Any domestic LP formed under Chapter 610 of the Connecticut General Statutes; and • Any foreign LP required under Chapter 610 of the Connecticut General Statutes to file an annual report with the
