Chapter 5 - UNIFORM DIVISION OF INCOME FOR TAX PURPOSES
- Part 1 - GENERAL PROVISIONS (§§ 3.5.1.1 — 3.5.1.11)
- Part 3 - ALLOCATION AND APPORTIONMENT OF INCOME IN GENERAL (§§ 3.5.3.1 — 3.5.3.11)
- Part 4 - WHEN TAXABLE IN ANOTHER STATE (§§ 3.5.4.1 — 3.5.4.11)
- Part 5 - ALLOCATION OF CERTAIN NONBUSINESS INCOME (§§ 3.5.5.1 — 3.5.5.8)
- Part 10 - APPORTIONMENT OF BUSINESS INCOME (§§ 3.5.10.1 — 3.5.10.9)
- Part 11 - PROPERTY FACTOR FOR APPORTIONMENT OF BUSINESS INCOME (§§ 3.5.11.1 — 3.5.11.11)
- Part 12 - VALUATION OF PROPERTY FOR INCLUSION IN PROPERTY FACTOR (§§ 3.5.12.1 — 3.5.12.9)
- Part 13 - DETERMINATION OF AVERAGE VALUE OF PROPERTY FOR INCLUSION IN PROPERTY FACTOR (§§ 3.5.13.1 — 3.5.13.8)
- Part 14 - PAYROLL FACTOR FOR APPORTIONMENT OF BUSINESS INCOME (§§ 3.5.14.1 — 3.5.14.10)
- Part 15 - DETERMINATION OF COMPENSATION FOR INCLUSION IN PAYROLL FACTOR (§§ 3.5.15.1 — 3.5.15.8)
- Part 16 - SALES FACTOR FOR APPORTIONMENT OF BUSINESS INCOME (§§ 3.5.16.1 — 3.5.16.11)
- Part 17 - DETERMINATION OF SALES IN THIS STATE OF TANGIBLE PERSONAL PROPERTY FOR INCLUSION IN SALES FACTOR (§§ 3.5.17.1 — 3.5.17.9)
- Part 18 - DETERMINATION OF SALES IN THIS STATE OF OTHER THAN TANGIBLE (§§ 3.5.18.1 — 3.5.18.9)
- Part 19 - EQUITABLE ADJUSTMENT OF STANDARD ALLOCATION OR APPORTIONMENT (§§ 3.5.19.1 — 3.5.19.19)
- Part 21 - CONSTRUCTION OF ACT (§§ 3.5.21.1 — 3.5.21.8)