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This entry was published on 2021-04-23
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ARTICLE 24-A
Pass-through Entity Tax
Tax (TAX) CHAPTER 60
ARTICLE 24-A

PASS-THROUGH ENTITY TAX
Section 860. Definitions.

861. Pass-through entity tax election.

862. Imposition and rate of tax.

863. Pass-through entity tax credit.

864. Payment of estimated tax.

865. Filing of return and payment of tax.

866. Procedural provisions.