Part 3. Allocation and Apportionment of Income
- 15-31-301. Corporations subject to allocation and apportionment.
- 15-31-302. Definitions.
- 15-31-303. When taxable in another state.
- 15-31-304. Allocation of nonbusiness income.
- 15-31-305. Apportionment of business income.
- 15-31-306. Definition of property factor.
- 15-31-307. Values used for property factor.
- 15-31-308. Definition of payroll factor.
- 15-31-309. Payroll factor for compensation in this state.
- 15-31-310. Definition of sales factor.
- 15-31-311. Sales factor for sales in this state.
- 15-31-312. Apportionment formula -- unitary business provisions.
- 15-31-313. Rules.
- 15-31-314. through reserved.
- 15-31-321. Definitions.
- 15-31-322. Water's-edge election -- inclusion of tax havens.
- 15-31-323. Apportionment factors -- inclusion of tax havens.
- 15-31-324. Water's-edge election period -- consent -- change of election.
- 15-31-325. Treatment of dividends.
- 15-31-326. Domestic disclosure spreadsheet -- inclusion of tax havens.