[§235-126]  Part-year residence.  For
purposes of this part if a shareholder of an S corporation is both a resident
and nonresident of this State during any taxable period, the shareholder's pro
rata share of the S corporation's income attributable to the State and income
not attributable to the State for the taxable period shall be further prorated
between the shareholder's periods of residence and nonresidence, in accordance
with the number of days in each period. [L 1990, c 16, pt of §1]