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Code of 1954, as amended, with respect to income that is exempt from taxation under this chapter either because it cannot be constitutionally taxed or because it is exempt by any provision of law shall file a return prescribed by the tax commissioner in such form as will permit computation of the tax liability under this chapter on only that part of the income which is subject to taxation pursuant to the provisions of this chapter; provided, that such person elects to use that form of return rather than any other form of return that may be prescribed. The return must be signed by the person required to make it and must contain a written declaration that it is made and subscribed under penalties of perjury. 2. The same filing status and deduction method used by a husband and wife when filing federal income tax returns must be used when filing state income tax returns. 3. If the taxpayer is unable to make the taxpayer's own return, the return must be made by a duly authorized agent or by a guardian or other person charged with the care of the person or property of the taxpayer. 4. Every fiduciary subject to taxation under the provisions of this chapter shall make a return for the individual, estate, or trust for which the fiduciary acts; the return must be signed by the person required to make it and must contain a written declaration that it is made and subscribed under penalties of perjury. 5. The return made by a fiduciary must state such facts as the tax commissioner may prescribe. 6. A fiduciary required to make a return under this chapter is subject to all of the provisions of the chapter which apply to an individual. 7. If required by the tax commissioner, the return must be accompanied by a true copy of the federal income tax return of the taxpayer or by equivalent information in the form and manner prescribed by the tax commissioner. A true copy of the federal income tax return of the taxpayer or equivalent information must be furnished to the tax commissioner by the taxpayer or fiduciary at any time after filing of the return required by this chapter if so required by the tax commissioner. 8. The tax commissioner may prescribe alternative methods for signing, subscribing, or verifying a return filed by electronic means, including telecommunications, that shall have the same validity and consequence as the actual signature and written declaration for a paper return. 57-38-31.1. Composite returns. 1. For purposes of this section, unless the context otherwise requires: a. "Member" means an individual or passthrough entity that is a shareholder of an S corporation; a partner in a general partnership, a limited partnership, or a limited liability partnership; or a member of a limited liability company, settlor of a grantor trust, or a beneficiary of a trust. b. "Nonresident" means an individual who is not a resident of or domiciled in the state, a trust not organized in the state, or a passthrough entity that does not have its commercial domicile in the state. c. "Passthrough entity" means a corporation that for the applicable tax year is treated as an S corporation under the Internal Revenue Code, a limited liability company that for the applicable tax year is not taxed as a corporation for federal income tax purposes, or a general partnership, limited partnership, limited liability partnership, limited liability limited partnership, trust, grantor trust, or similar entity recognized by the laws of this state that is not taxed for federal income tax purposes at the entity level. 2. a. A passthrough entity may file a composite income tax return on behalf of electing nonresident members reporting and paying income tax, at the highest marginal rate provided in section 57-38-30.3, on the members' pro rata or distributive shares of income of the passthrough entity from doing business in, or deriving income from sources within, this state. Page No. 42