Attorney General Opinion No.

Robert Longino, Director Division of Alcoholic Beverage Control Kansas Department of Revenue 915 S.W. Harrison, 2nd Floor Topeka, Kansas 66612-3512

Dear Director Longino:

You request our opinion regarding treatment of limited liability companies (LLCs) that apply for licenses under the Kansas Club and Drinking Establishment Act.1 Your question arises due to the fact that this Act contains no provisions specifically addressing LLCs, leaving the Division and others with the problem of having to determine whether such companies are more like corporations, partnerships or natural persons for…