Part 4 - APPORTIONMENT
- Subpart 4-1 - GENERAL (§§ 4-1.1 — 4-1.7)
- Subpart 4-2 - SPECIFIC APPORTIONMENT RULES (§§ 4-2.1 — 4-2.17)
- Subpart 4-3 - RECEIPTS FROM THE SALE OF, RENTAL OF, LICENSE TO USE, AND GRANTING OF REMOTE ACCESS TO DIGITAL PRODUCTS AND DIGITAL SERVICES (§§ 4-3.1 — 4-3.11)
- Subpart 4-4 - RECEIPTS FROM OTHER SERVICES AND OTHER BUSINESS ACTIVITIES (§§ 4-4.1 — 4-4.11)
- Subpart 4-5 - [Repealed] (§§ 4-5.1 — 4-5.3)
- Subpart 4-6 - [Repealed] (§§ 4-6.1 — 4-6.5)
- Subpart 4-7 - [Repealed] (§§ 4-7.1 — 4-7.4)
- Subpart 4-8 - [Repealed] (§§ 4-8.1 — 4-8.7)
- Subpart 4-9 - [Repealed] (§§ 4-9.1 — 4-9.3)
- Subpart 4-10 - [Repealed] (§ 4-10.1)