77:14-c Members of Partnership or Limited Liability Company Outside the State. –
An inhabitant of this state who is a member of a partnership or limited liability company having no usual place of business in this state, who receives income from such partnership or limited liability company derived from such a source that it would be taxable if received directly from such source by such partner or member, shall as to such income be subject to the taxes imposed by this chapter.
Source. 2010, Sp. Sess., 1:52, eff. July 1, 2010.