Article 4 - DIVISION OF INCOME FOR TAX PURPOSES
- Section 7-4-1 - Short title
- Section 7-4-2 - Definitions
- Section 7-4-3 - Allocation and apportionment of income in general
- Section 7-4-4 - When taxable in another state
- Section 7-4-5 - Allocation of certain nonbusiness income
- Section 7-4-6 - Allocation of rents and royalties
- Section 7-4-7 - Allocation of capital gains and losses
- Section 7-4-8 - Allocation of interest and dividends
- Section 7-4-9 - Allocation of patent and copyright royalties
- Section 7-4-10 - [Effective Until ninety days after adjournment] Apportionment of business income
- Section 7-4-10 - [Effective ninety days after adjournment] Apportionment of business income
- Section 7-4-11 - Property factor for apportionment of business income
- Section 7-4-12 - Valuation of property for inclusion in property factor
- Section 7-4-13 - Determination of average value of property for inclusion in property factor
- Section 7-4-14 - Payroll factor for apportionment of business income
- Section 7-4-15 - Determination of compensation for inclusion in payroll factor
- Section 7-4-16 - Sales factor for apportionment of business income
- Section 7-4-17 - Determination of sales in this state of tangible personal property for inclusion in sales factor
- Section 7-4-18 - Determination of sales in this state of other than tangible personal property for inclusion in sales factor
- Section 7-4-19 - Equitable adjustment of standard allocation or apportionment
- Section 7-4-20 - Agreements authorized in unusual cases
- Section 7-4-21 - Construction of act