Sec. 19. (a) The term "partnership" means an entity subject to the requirements of Subchapter K of the Internal Revenue Code. (b) The term "partner" means a member of a partnership. Formerly: Acts 1963(ss), c.32, s.119; Acts 1965, c.233, s.6. As amended by P.L.2-1988, SEC.6; P.L.8-1993, SEC.83; P.L.1-1994, SEC.27; P.L.159-2021, SEC.9.
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