Section 35-3-08-06-402.10 - Other Provisions. If the allocation and apportionment provisions of this Regulation do not fairly represent the extent of the taxpayer's business activity in this state, the taxpayer may petition for, or the Commissioner may require, in respect to all or any part of the taxpayer's business activity, if reasonable:2. The exclusion of any one of the factors;3. The inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this state; or4. The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's income.35 Miss. Code. R. § 3-08-06-402.10