Article 17 - ALLOCATION AND APPORTIONMENT

Section 12-6-2210 - Taxation of business; determination whether entirely or partly transacted or conducted within State
Section 12-6-2220 - Allocation of interest, dividends, rents and royalties, gains and losses, and income from personal services
Section 12-6-2230 - Allocation of income not allocated under Section 12-6-2220
Section 12-6-2240 - [Effective for tax years after 2010] Apportionment of all income remaining after allocation
Section 12-6-2240 - [Effective for tax years through 2010] Apportionment of all income remaining after allocation
Section 12-6-2250 - [Effective for tax years through 2010] Conducting business in State; apportionment of income
Section 12-6-2252 - Allocation and apportionment of business income
Section 12-6-2260 - [Effective for tax years through 2010] Definition of property factor; tangible personal property; determination of value of property
Section 12-6-2270 - [Effective for tax years through 2010] Payroll factor; definition of compensation; exclusions
Section 12-6-2280 - Sales factor; definitions
Section 12-6-2290 - [Effective for tax years after 2010] Apportionment of remaining net income from principal profits or income derived from sources not otherwise described by this chapter
Section 12-6-2290 - [Effective for tax years through 2010] Apportionment of remaining net income from principal profits or income derived from sources not otherwise described by this chapter
Section 12-6-2295 - Items included and excluded from terms "sales" and "gross receipts"
Section 12-6-2300 - Apportionment of United States source income for business incorporated in foreign country
Section 12-6-2310 - Income remaining after allocation for certain companies; factors to be used for apportionment
Section 12-6-2320 - Allocation and apportionment of taxpayer's income when provisions unfairly represent taxpayer's business activity; agreement with taxpayer; provision for taxpayer constructing or operating qualified recycling facility