Section 39-22-346 - Credit for tax paid in other states

For purposes of the resident pass-through entity owners, the credit allowed under section 39-22-108 is calculated without regard to the credit allowed under section 39-22-347.Amended by 2022 Ch. 164, § 5, eff. 5/16/2022.Added by 2021 Ch. 300, § 1, eff. 6/23/2021.L. 2021: Entire subpart added, (HB 21-1327), ch. 1804, p. 1804, § 1, effective June 23.