Chapter 405 - COMPOSITE RETURNS FOR TAX YEARS BEGINNING ON OR AFTER JANUARY 1, 2022
- Rule 701-405.1 - Composite returns
- Rule 701-405.2 - Definitions
- Rule 701-405.3 - Filing and payment for pass-through entities
- Rule 701-405.4 - Nonresident member determination
- Rule 701-405.5 - Exceptions to the composite return requirement
- Rule 701-405.6 - Election out of the composite return tax requirement
- Rule 701-405.7 - Determination of composite return tax
- Rule 701-405.8 - Filing for nonresident members-composite tax credits
- Rule 701-405.9 - Composite returns for nonresidents who are not members of a pass-through entity