Chapter 06 - Multistate Taxation
- Section 35-3-08-06-100 - This regulation is composed of three sections
- Section 35-3-08-06-101 - Reserved
- Section 35-3-08-06-200 - General Topics and Definitions
- Section 35-3-08-06-201 - Corporations Required to File (§§ 3-08-06-201.01 — 3-08-06-201.03)
- Section 35-3-08-06-202 - Definitions
- Section 35-3-08-06-203 - Nexus (§§ 3-08-06-203.01 — 3-08-06-203.05)
- Section 35-3-08-06-204 - Reserved
- Section 35-3-08-06-300 - Computation of Income
- Section 35-3-08-06-301 (§§ 3-08-06-301 — 3-08-06-301.04)
- Section 35-3-08-06-302 - Allocation or Apportionment (§§ 3-08-06-302 — 3-08-06-302.01)
- Section 35-3-08-06-303 - Allocation of Non-Business Income (§§ 3-08-06-303 — 3-08-06-303.07)
- Section 35-3-08-06-304 - Consistency and Uniformity in Reporting
- Section 35-3-08-06-400 - Methods of Reporting Income
- Section 35-3-08-06-401 - Basis of Filing (§§ 3-08-06-401.01 — 3-08-06-401.06)
- Section 35-3-08-06-402 - Computation of Basis of Filing (§§ 3-08-06-402.01 — 3-08-06-402.10)
- Section 35-3-08-06-403 - Reserved
- Section 35-3-08-06-500 - Reserved
- Section 35-3-08-06-600 - Reserved