The general assembly hereby finds and declares that the deductibility of state income taxes should be the same for C corporations, S corporations, and partnerships.Added by 2021 Ch. 300,§1, eff. 6/23/2021.L. 2021: Entire subpart added, (HB 21-1327), ch. 1801, p. 1801, § 1, effective June 23.
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