Required Records

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An LLC shall keep, at its principal executive office or at another place or places within the United States determined by the members of a member-managed LLC, the managers of a manager-managed LLC, or the directors of a director-managed LLC:

  1. A current list of the full name and last known business, residence or mailing address of each member, each manager or director, as applicable, and each officer, if any, of the LLC, together with the taxpayer identification number of each member of the LLC;
  2. A current list of the full name and last known business, residence or mailing address of each holder of financial rights of the LLC, and a description of the financial rights held, together with the taxpayer identification number of each holder of financial rights of the LLC;
  3. A copy of the articles of the LLC and all amendments to the articles;
  4. A copy of any currently effective written operating agreement of the LLC;
  5. Copies of the LLC's federal, state and local income tax returns and reports, if any, for the three (3) most recent years;
  6. Financial information sufficient to provide true and full information regarding the status of the business and financial condition of the LLC for the three (3) most recent fiscal years;
  7. Records of all proceedings of the members and of the holders, if any, of the LLC;
  8. Any written consents obtained from the members or from the holders, if any, of the LLC;
  9. Records of all proceedings of the managers or board of directors, as applicable, of the LLC for the last three (3) years;
  10. A statement of all contributions accepted by the LLC under § 48-249-301, the identity of the contributor and the agreed value of each contribution;
  11. A copy of all contribution agreements created under § 48-249-301 to which the LLC is bound; and
  12. A copy of the LLC's most recent annual report filed with the secretary of state under § 48-249-1017.


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