Part 14 - PASS-THROUGH ENTITIES AND PASS-THROUGH ENTITY TAXPAYERS ACT
- Section 59-10-1401 - Title
- Section 59-10-1402 - Definitions
- Section 59-10-1403 - Income tax treatment of a pass-through entity - Returns -Classification same as under Internal Revenue Code
- Section 59-10-1403.1 - Income tax treatment of a pass-through entity taxpayer - Return filing requirements
- Section 59-10-1403.2 - Pass-through entity payment or withholding of tax on behalf of a pass-through entity taxpayer - Exceptions to payment or withholding requirement - Procedures and requirements - Failure to pay or withhold a tax on behalf of a pass-through entity taxpayer
- Section 59-10-1403.3 - Refund of amounts paid or withheld for a pass-through entity
- Section 59-10-1403.4 - [Repealed]
- Section 59-10-1404 - Character of an item of income, gain, loss, deduction, or credit
- Section 59-10-1404.5 - Resident pass-through entity taxpayer's share of an addition, subtraction, or adjustment that relates to an item of income, gain, loss, deduction, or credit of a pass-through entity
- Section 59-10-1405 - Nonresident pass-through entity taxpayer's share of an addition, subtraction, or adjustment that relates to an item of income, gain, loss, deduction, or credit of a pass-through entity - In determining source of nonresident pass-through entity taxpayer's income certain provisions of pass-through entity agreement may not be considered - Rulemaking authority