36-2007-3 - CHAPTER 3 (208.1301...208.1311)
- Section 208.1301 - Tax base; apportionment; allocation; taxpayer subject to tax in another state; circumstances.
- Section 208.1303 - Sales factor; calculation.
- Section 208.1305 - Taxpayer; determination of sales.
- Section 208.1307 - Spun off corporation; calculation of sales factor; election; definitions.
- Section 208.1309 - Apportionment; petition; alternate method; rebuttable presumption that apportionment provisions fairly represent business activity; return or amended return not considered as petiti
- Section 208.1311 - Receipts; source.