§ 6

[Text of section effective for tax years beginning on or after January 1, 2021. See 2021, 69, Sec. 2.]\nSection 6. The election under this chapter shall be made by the eligible pass-through entity on an annual basis in a manner determined by the commissioner. All members of the electing eligible pass-through entity shall be bound by the election. Once an election is made for a particular year, the election shall not be revoked.