§5195. Definitions As used in this subchapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2019, c. 380, §2 (NEW).] 1. Administrative adjustment request. “Administrative adjustment request” means an administrative adjustment request filed by a partnership pursuant to the Code, Section 6227. [PL 2019, c. 380, §2 (NEW).] […]
§5196. Reporting federal adjustments; partnership-level audit and administrative adjustment request 1. General rule. Except in the case of final federal adjustments required under federal law or regulations to be taken into account by the partnership in the partnership return for the adjustment year or other year, a partner shall, in accordance with section 5227‑A, report […]
§5197. Extensions of time The time periods provided for in this subchapter may be extended: [PL 2019, c. 380, §2 (NEW).] 1. Automatically for 60 days. Automatically, upon written notice to the assessor, by 60 days for an audited partnership or tiered partner that has 10,000 or more direct partners; or [PL 2019, […]
§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).
