Subchapter 7 - UNIFORM DIVISION OF INCOME FOR TAX PURPOSES ACT
- Section 26-51-701 - Definitions
- Section 26-51-702 - Apportionment of net income authorized
- Section 26-51-703 - Taxpayer taxable in another state
- Section 26-51-704 - Nonbusiness income
- Section 26-51-705 - Rents and royalties - Extent of utilization of tangible personal property
- Section 26-51-706 - Capital gains and losses from sales of property
- Section 26-51-707 - Interest and dividends
- Section 26-51-708 - Patent and copyright royalties
- Section 26-51-709 - Business income
- Section 26-51-710 - [Repealed]
- Section 26-51-711 - [Repealed]
- Section 26-51-712 - [Repealed]
- Section 26-51-713 - [Repealed]
- Section 26-51-714 - [Repealed]
- Section 26-51-715 - [Repealed]
- Section 26-51-716 - Sales of tangible personal property
- Section 26-51-717 - Sales - Income-producing activity
- Section 26-51-718 - Procedure when allocation does not fairly represent taxpayer's business activity
- Section 26-51-719 - Construction
- Section 26-51-720 - Severability
- Section 26-51-721 - Repealer
- Section 26-51-722 - Effective date
- Section 26-51-723 - Legislative findings - Emergency