[§235-38.5]  Application.  It is the
intent of the legislature that in administering this chapter, this part, and
sections 235-4 and 235-5 or as a member of or administering the multistate tax
compact under chapter 255 the department of taxation shall not use or allow the
use of the worldwide method of unitary taxation upheld in Container Corporation
of America v. The Franchise Tax Board, 463 U.S. 159.  It is the intent of the
legislature that the department of taxation shall continue to apply this chapter,
part, sections 235-4 and 235-5, and chapter 255 as they were applied before the
above case was decided. [L 1984, c 53, §2]