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When to Pay the Annual LLC Tax The annual LLC tax is due and payable by the 15th day of the 4th month after the beginning of the LLC s taxable year fiscal year or April 17 2012 calendar year. Due to the Emancipation Day holiday on April 16 2012 tax returns filed and payments mailed or submitted on April 17 2012 will be considered timely. The first taxable year of an LLC begins when the LLC files its articles of organization with the SOS. The first taxable year of a foreign LLC begins when the L ...

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