State partnership representative means either of the following:
State partnership representative means the person identified as the representative of a partnership
State partnership representative means the person the Partnership designates to be the Partnership’s representative for [State] tax purposes for the Reviewed Year pursuant to subsection C(1) and shall be the Federal Partnership Representative in absence of such designation.
Examples of State partnership representative in a sentence
The effectiveness of this Eleventh Supplemental Indenture is conditioned upon the receipt by the Trustee of the items specified in Section 903 of the Existing Indenture.
More Definitions of State partnership representative
State partnership representative means the Federal Partnership Representative or the person the Federal Partnership Representative designates for the taxable year to be the Partnership’s representative for [State] tax purposes pursuant to subsection C(1).
State partnership representative means the person the partnership designates to
State partnership representative means the Federal Partnership Representative or the person the Federal Partnership Representative designates for the taxable year to be the Partnership’s representative for [State] tax purposes pursuant to subsection C(1). 2 Drafting note: A State may need to address undefined terms. Suggested language – “To the extent terms used in this [article] are not defined in this Section or elsewhere in [citation to chapter in which this article is contained], it is the intent of the Legislature to conform as closely as possible to the terminology used in the amendments to the IRC pertaining to the comprehensive partnership audit regime as contained in the Bipartisan Budget Act of 2015, Public Law 114-74, as amended, and this [article] shall be so interpreted.”
State partnership representative means the Federal Partnership Representative or the person the Federal Partnership Representative designates for the
State partnership representative means the person identified as the representative of a partnership pursuant to the provisions of § 58.1-398.