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Title 36, Chapter 815: PARTNERS AND PARTNERSHIPS
Subchapter 1: GENERALLY
36 §5190. Entity not taxable
36 §5191. Resident partner -- adjusted gross income
36 §5192. Nonresident partner -- adjusted gross income from sources in this State
Subchapter 2: PARTNERSHIP AUDITS
36 §5195. Definitions
36 §5196. Reporting federal adjustments; partnership-level audit and administrative adjustment request
36 §5197. Extensions of time
36 §5198. Rules
Subchapter 3: PASS-THROUGH ENTITY TAX
36 §5199-A. Definitions
36 §5199-B. Election of pass-through entity tax
36 §5199-C. Imposition of tax
36 §5199-D. Estimated tax payment of 10% on behalf of nonresident qualified members
36 §5199-E. Filing of returns
36 §5199-F. Nonresident qualified member filing exception
36 §5199-G. Reporting tax to members
36 §5199-H. Estimated tax installment payments
36 §5199-I. Interest on refunds prohibited
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