43-1133. Taxability in other state


For purposes of allocation and apportionment of income under this article, a
taxpayer is taxable in another state if either of the following applies:


1. In that state he is subject to a net income tax, a franchise tax measured by net
income, a franchise tax for the privilege of doing business or a corporate stock tax.


2. That state has jurisdiction to subject the taxpayer to a net income tax
regardless of whether, in fact, the state does or does not.