LLLPs formed under the laws of another state. While registering an LLLP formed in another state in California will trigger the same annual franchise tax applicable to entities formed California. The statute governing whether an LLLP must register is less inclusive than the statute for out-of-state LLCs. Illinois, though not having an enabling statute, does allow formation of an LLLP under RULPA (Revised Uniform Limited Partnership Act). References United States business law Types of business entity Legal entities