Part 2 - TRUSTS AND ESTATES
- Section 59-10-201 - Taxation of resident trusts and estates
- Section 59-10-201.1 - State taxable income of a resident estate or trust defined
- Section 59-10-202 - Additions to and subtractions from unadjusted income of a resident or nonresident estate or trust
- Section 59-10-204 - State taxable income of a nonresident estate or trust
- Section 59-10-205 - Tax on nonresident estate or trust
- Section 59-10-207 - Share of a nonresident estate or trust and beneficiaries in state taxable income
- Section 59-10-209.1 - Adjustments to unadjusted income
- Section 59-10-210 - Fiduciary adjustments