43-941. Allocation in the case of affiliated
taxpayers


A. In any case of two or more persons, organizations, trades or businesses, whether
or not organized in the United States and whether or not affiliated, owned or controlled
directly or indirectly by the same interests, the department may distribute, apportion or
allocate gross income, deductions, credits or allowances between or among such taxpayers,
if it determines that such distribution, apportionment or allocation is necessary in
order to prevent evasion of taxes or clearly to reflect the income of any such taxpayers.


B. For the purpose of enforcing this section, the department may require the filing
of a combined report and such other information as it deems necessary unless the taxpayer
has elected or is required to file a consolidated return pursuant to section 43-947.