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15-30-1101. Definition of "small business corporation".
15-30-1102. Income or license tax involving pass-through entities -- information returns required.
15-30-1103 through 15-30-1110 reserved.
15-30-1111. Taxation of partners, shareholders, managers, and members.
15-30-1112. Composite returns and tax
15-30-1113. Consent or withholding.
15-30-1114. Review of pass-through entity taxation by department.
15-30-1115 through 15-30-1120 reserved.
15-30-1121. Small business option unavailable on dissolution -- exception.