Tobacco and alternative nicotine products taxes. Nonresident distributors, §48-11-5. Motor carriers road tax. Secretary as agent for service of process or notice, §48-9-42. Notice. Income taxes. Rejection of application for permission to use other method of allocation, §48-7-35. Motor carriers road tax. Secretary of state as agent of nonresident motor carriers, §48-9-42. 474 INDEX NONRESIDENTS —Cont’d Partnerships. Income taxes. Nonresident members of resident partnership, §48-7-24. Resident members of nonresident partnership, §48-7-24. Property taxes. Liability of nonresidents and property, §48-5-14. Liability of property not affected by nonresident status of owner, §48-5-3. Situs of returns, §48-5-12.