Part II - UNIFORM DIVISION OF INCOME FOR TAX PURPOSES
- Section 235-21 - Definitions
- Section 235-22 - Taxpayers affected
- Section 235-23 - Taxable in another state
- Section 235-24 - Specified nonbusiness income
- Section 235-25 - Rents; royalties
- Section 235-26 - Allocation of capital gains and losses
- Section 235-27 - Allocation of interest and dividends
- Section 235-28 - Allocation of patent and copyright royalties
- Section 235-29 - Apportionment of business income; percentage
- Section 235-30 - Apportionment; property factor
- Section 235-31 - Apportionment; property factor; owned and used property
- Section 235-32 - Apportionment; property factor; average value
- Section 235-33 - Apportionment; payroll factor
- Section 235-34 - Compensation; where paid
- Section 235-35 - Apportionment; sales factor
- Section 235-36 - Apportionment; sales factor; tangible personalty
- Section 235-37 - Apportionment; sales factor; nontangible personalty
- Section 235-38 - Equitable adjustment of formula
- Section 235-38.5 - Application
- Section 235-39 - Citation of part