There is no code required is you will created liked tables to the MS SQL Server. You can use the linked tables to the SQL server just like any other Access table.
The basic steps to upsize an access database to use SQl Server:
1) split your database into a front end and back end if not already done.
2) upsize the access back end to the MS SQL Server. Using the SSMA will do a lot of the work for you.
3) delete the linked tables to t he Access back end. Create linked table to the MS SQL Server back end.
4) If needed, rename all the linked tables to remove the dbo_ so that they match the original table names.
Your forms, reports, queries, etc will now use the MS SQL server tables.