LLC Member Books, Records, and Information Demands in Georgia

At a glance

Requirements one by one

Records at the principal office

Georgia's default list includes a current member and manager roster, records showing relative member voting rights, articles and amendments, recent tax returns, a written operating agreement and amendments, and any financial statements for the three most recent years. The list is kept at the principal office unless the articles or a written operating agreement provide otherwise (§ 14-11-313(1)). The statute says “if any” for returns and financial statements; it does not itself require creating financial statements that do not exist.

Inspection and information requests

A member may inspect and copy any LLC record on reasonable request, during ordinary business hours, at that member's expense. The broader reasonable-demand right reaches true and complete business and financial information, tax-return copies promptly after they become available, and other affairs information that is just and reasonable (§ 14-11-313(2)).

Refusal and court procedure

After a refusal of inspection under paragraph (2), the member may apply to the superior court in the county of the LLC's registered office. The court sets notice and hears a show-cause application summarily. The LLC must establish that the applicant lacks entitlement; otherwise, the court orders inspection, may set limits, and may grant other relief it finds just and proper, including costs and reasonable attorneys' fees (§ 14-11-313(3)).

What trips people up

The records list covers what the LLC keeps at its principal office. The member's inspection right is broader: it reaches “any limited liability company record” on reasonable request (§ 14-11-313(1)-(2)). A tax return belongs in the retained three-year set if one exists, while the reasonable-demand clause separately addresses each year's return promptly after availability.

Common questions

Must a request recite a special purpose? Section 14-11-313(2) requires a reasonable request or demand but gives no prescribed purpose recital. Whether a particular request is reasonable depends on its facts.

Does a nonadmitted assignee receive member inspection rights? Assignment alone does not give an assignee a member's rights under § 14-11-502(3), and § 14-11-313(2) names a member as requester.

Is there a fixed response deadline? Section 14-11-313 sets no numbered reply period. It does say that a demanded tax-return copy is to be furnished promptly after the return becomes available.

Statutes and sources

• O.C.G.A. § 14-11-101: A member is a person admitted under § 14-11-505 who has not ceased membership under § 14-11-601 or § 14-11-601.1. Georgia Code publication (accessed 2026-09-26).
• O.C.G.A. § 14-11-313: “At the member’s own expense, inspect and copy any limited liability company record upon reasonable request during ordinary business hours.” Georgia Code publication (accessed 2026-09-26).
• O.C.G.A. § 14-11-502: An assignment alone does not give the assignee member rights before admission. Georgia Code publication (accessed 2026-09-26).

The Governor's signed 2026 code-revision act was checked for later Title 14 changes (accessed 2026-09-26).