Partnerships, §48-7-23

Adjustment to federal gross income by partner. Entity taxed by another state, §48-7-27. Deductions for payments to classified subcontractors, §48-7-38. Electronic filing for nonindividual taxpayers, §48-7-54. Nonresident members of resident partnership, §48-7-24. Resident members of nonresident partnership, §48-7-24. Returns, §48-7-53. Administrative adjustment requests, §48-7-53. INCOME TAXES —Cont’d Partnerships —Cont’d Returns —Cont’d Final federal adjustments. Reporting, §48-7-53. Pass-through entities, adjustments, §48-7-53. State partnership audit, adjustments resulting, §48-7-53. Payment of taxes. Calendar year basis. Time and place of payments, §48-7-80. Current income tax payment generally, §§48-7-100 to 48-7-129. Failure to pay, §§48-7-2, 48-7-86. Fiscal year basis. Time and place of payment, §48-7-80. Installment payments.