Title 36: TAXATION

Part 8: INCOME TAXES

Chapter 815: PARTNERS AND PARTNERSHIPS

Subchapter 2: PARTNERSHIP AUDITS

§5198. Rules

The assessor may adopt rules governing the treatment of part-year residents and other rules necessary to implement this subchapter. Rules adopted under this section are routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A.   [PL 2019, c. 380, §2 (NEW).]

SECTION HISTORY

PL 2019, c. 380, §2 (NEW).