Chapter 63D - TAXATION OF PASS-THROUGH ENTITIES
- Section 63D:1 - Definitions
- Section 63D:2 - Eligible pass-through entities; excise on qualified income taxable; refundable credit
- Section 63D:3 - Applicability
- Section 63D:4 - Excise under this chapter
- Section 63D:5 - Collection and administration of excise to be governed by chapter 62C
- Section 63D:6 - Election
- Section 63D:7 - Rules and regulations