[§235-126]  Part-year residence.  Forpurposes of this part if a shareholder of an S corporation is both a residentand nonresident of this State during any taxable period, the shareholder's prorata share of the S corporation's income attributable to the State and incomenot attributable to the State for the taxable period shall be further proratedbetween the shareholder's periods of residence and nonresidence, in accordancewith the number of days in each period. [L 1990, c 16, pt of §1]