Part 3 - ALLOCATION AND APPORTIONMENT OF INCOME
- Section 15-31-301 - Corporations subject to allocation and apportionment
- Section 15-31-302 - Definitions
- Section 15-31-303 - When taxable in another state
- Section 15-31-304 - Allocation of nonapportionable income
- Section 15-31-305 - Apportionment of apportionable income
- Section 15-31-306 - [Repealed Effective 1/1/2025] Definition of property factor
- Section 15-31-307 - [Repealed Effective 1/1/2025] Values used for property factor
- Section 15-31-308 - [Repealed Effective 1/1/2025] Definition of payroll factor
- Section 15-31-309 - [Repealed Effective 1/1/2025] Payroll factor for compensation in this state
- Section 15-31-310 - [Effective Until 1/1/2025] Definition of receipts factor
- Section 15-31-310 - [Effective 1/1/2025] Definition of receipts factor
- Section 15-31-311 - [Effective Until 1/1/2025] Receipts factor for receipts in this state
- Section 15-31-311 - [Effective 1/1/2025] Receipts factor for receipts in this state
- Section 15-31-312 - [Effective Until 1/1/2025] Apportionment formula - unitary business provisions
- Section 15-31-312 - [Effective 1/1/2025] Apportionment formula - unitary business provisions
- Section 15-31-313 - Rules
- Section 15-31-314 through 15-31-320 - Reserved
- Section 15-31-321 - Definitions
- Section 15-31-322 - Water's-edge election
- Section 15-31-323 - Apportionment factors
- Section 15-31-324 - Water's-edge election period - consent - change of election
- Section 15-31-325 - Treatment of dividends
- Section 15-31-326 - Domestic disclosure spreadsheet