Article 2.5 - Uniform Division of Income for Tax Purposes Act
- Section 25120 - Definition of Business and Nonbusiness Income
- Section 25121 - Application of the Uniform Division of Income for Tax Purposes Act
- Section 25122 - When Taxpayer is Taxable in Another State
- Section 25128 - Apportionment of Business Income
- Section 25128-1 - Extractive Business Activity
- Section 25128-2 - Agricultural Business Activity
- Section 25128.5 - Single-Sales Factor Formula Election
- Section 25129 - Property Factor
- Section 25130 - Property Factor. Valuation of Owned and Rented Property
- Section 25131 - Property Factor. Averaging Property Values
- Section 25132 - Payroll Factor
- Section 25133 - Payroll Factor. Compensation Paid in this State
- Section 25134 - Sales Factor
- Section 25135 - Sales Factor. Sales of Tangible Personal Property
- Section 25136 - Sales Factor. Sales Other than Sales of Tangible Personal Property in this State
- Section 25136-2 - Sales Factor. Sales Other than Sales of Tangible Personal Property in this State
- Section 25137 - Other Apportionment Methods
- Section 25137-1 - Apportionment and Allocation of Partnership Income
- Section 25137-2 - Contractors - Apportionment of Income, Long-Term Contracts
- Section 25137-3 - Franchisors-Allocation and Apportionment of Income
- Section 25137-4-1 - Banks and Financial Corporations-Allocation and Apportionment of Income-for Income Years Beginning Before January 1, 1996
- Section 25137-4.2 - Banks and Financial Corporations-Allocation and Apportionment of Income
- Section 25137-5 - Commercial Fishing-Allocation and Apportionment of Income
- Section 25137-6 - Combined Reports Including Foreign Country Operations. [Renumbered]
- Section 25137-7 - Air Transportation Companies-Allocation and Apportionment of Income
- Section 25137-8 - Motion Picture and Television Film Producers and Television Networks-Apportionment of Income. [Renumbered]
- Section 25137-8.1 - Motion Picture and Television Film Producers and Television Networks - Apportionment of Income
- Section 25137-8.2 - Motion Picture and Television Film Producers, Distributors, and Television Networks - Apportionment of Income
- Section 25137-9 - Railroads-Allocation and Apportionment of Income
- Section 25137-10 - Combination of General (Non-Financial) and Financial Corporations
- Section 25137-11 - Allocation and Apportionment of Income of Trucking Companies
- Section 25137-12 - Print Media
- Section 25137-14 - Mutual Fund Service Providers and Asset Management Service Providers
- Section 25137-15 - Apportionment and Allocation of Income of Space Transportation Companies
- Section 25139 - Title and Effective Date