§ 27-8-15. Apportionment of income to shareholder for periods of state residency and nonresidency within same year
For purposes of this chapter, if a shareholder of an S corporation is both a resident and nonresident of this state during any taxable period, the shareholder’s pro rata share of the S corporation’s income attributable to the state and income not attributable to the state for the taxable period shall be further prorated between […]