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  • SECTION 660
    Election by shareholders of S corporations
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  • PART 4
    Returns and Payment of Tax
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  • SECTION 662
    Computation of tax where taxpayer restores substantial amount held under claim of right
    • Viewing most recent revision (from 2014-09-22)

    SECTION 661

    Change of election

    Tax (TAX) CHAPTER 60, ARTICLE 22, PART 4

    § 661. Change of election. Any election expressly authorized by this
    article may be changed on such terms and conditions as the tax
    commission may prescribe by regulation.