Part 34 - PARTNERSHIP AUDIT ADJUSTMENTS
- Section 15-30-3401 - Definitions
- Section 15-30-3402 - State partnership representative
- Section 15-30-3403 - Reporting and payment requirements for partnerships subject to final federal adjustment and their direct partners
- Section 15-30-3404 - Election - partnership pays - rulemaking
- Section 15-30-3405 - Modified reporting and payment method
- Section 15-30-3406 - Effect of election by audited partnership or tiered partner and payment of amount due
- Section 15-30-3407 - De minimis exception - rulemaking
- Section 15-30-3408 - Estimated tax payments during course of federal audit