Part 33 - SMALL BUSINESS AND PASS-THROUGH ENTITIES
- Section 15-30-3301 - Definition of small business corporation
- Section 15-30-3302 - Income or license tax involving pass-through entities - information returns required
- Section 15-30-3303 through 15-30-3310 - Reserved
- Section 15-30-3311 - Taxation of partners, shareholders, managers, and members
- Section 15-30-3312 - Composite returns and tax
- Section 15-30-3313 - [Effective Until 1/1/2025] Consent or withholding - rulemaking
- Section 15-30-3313 - [Effective 1/1/2025] Consent or withholding - rulemaking
- Section 15-30-3314 - Review of pass-through entity taxation by department
- Section 15-30-3315 - Electronic partnership return required - waiver - rulemaking
- Section 15-30-3316 through 15-30-3320 - Reserved
- Section 15-30-3321 - Small business option unavailable on dissolution - exception
- Section 15-30-3322 through 15-30-3324 - Reserved
- Section 15-30-3325 - Definitions
- Section 15-30-3326 - Pass-through entity tax
- Section 15-30-3327 - Making pass-through entity tax election
- Section 15-30-3328 - Pass-through entity tax - refundable credit - credit for taxes paid to another state