Section 67-409 - Partnership as entity; limited liability partnership; treatment(1) A partnership is an entity distinct from its partners.(2) A limited liability partnership is a syndicate for purposes of Article XII, section 8, of the Constitution of Nebraska, except that a registered limited liability partnership in which the partners are members of a family, or a trust created for the benefit of a member of that family, related to one another within the fourth degree of kindred according to the rules of civil law, or their spouses, at least one of whom is a person residing on or actively engaged in the day-to-day labor and management of the farm or ranch and none of whom are nonresident aliens, is not a syndicate for purposes of Article XII, section 8, of the Constitution of Nebraska. A limited liability partnership continues to be the same entity that existed before the filing of a statement of qualification under section 67-454.Neb. Rev. Stat. §§ 67-409
Laws 1997, LB 523, § 9. Article XII, section 8, of the Constitution of Nebraska is unconstitutional as a violation of the dormant Commerce Clause, Jones v. Gale, 470 F.3d 1261 (8th Cir. 2006).