[§235-38.5]  Application.  It is theintent of the legislature that in administering this chapter, this part, andsections 235-4 and 235-5 or as a member of or administering the multistate taxcompact under chapter 255 the department of taxation shall not use or allow theuse of the worldwide method of unitary taxation upheld in Container Corporationof America v. The Franchise Tax Board, 463 U.S. 159.  It is the intent of thelegislature 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 theabove case was decided. [L 1984, c 53, §2]