For purposes of the resident pass-through entity owners, the credit allowed under section 39-22-108 is calculated without regard to the credit allowed under section 39-22-347.
Source: L. 2021: Entire subpart added, (HB 21-1327), ch. 300, p. 1804, § 1, effective June 23. L. 2022: Entire section amended, (SB 22-124), ch. 164, p. 1020, § 5, effective May 16.