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15-30-3301. Definition of small business corporation.
15-30-3302. Income or license tax involving pass-through entities -- information returns required.
15-30-3303. through reserved.
15-30-3311. Taxation of partners, shareholders, managers, and members.
15-30-3312. Composite returns and tax.
15-30-3313. Consent or withholding -- rulemaking.
15-30-3314. Review of pass-through entity taxation by department.
15-30-3315. Electronic partnership return required -- waiver -- rulemaking.
15-30-3316. through reserved.
15-30-3321. Small business option unavailable on dissolution -- exception.