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| Section 40-18-24 | Taxation of Subchapter K Entity (Adopts Subchapter K of Internal Revenue Code) |
| Section 40-18-28 | Returns of Subchapter K Entities |
| Regulation 810-3-28-.01 | Partnership Returns |
| Section 40-18-22 | Taxpayers Engaged in Multistate Business (Subjects Subchapter K Entities to the Multistate Tax Compact) |
| Section 10-8A-1108 | Nonresident Partner Composite Returns |
