Part 4 - COMBINED REPORTING
- Section 59-7-401 - Determining threshold level of business activity for corporations organized or incorporated outside of the United States
- Section 59-7-402 - Water's edge combined report
- Section 59-7-403 - Worldwide combined report
- Section 59-7-404 - Calculation of unadjusted income for combined reporting
- Section 59-7-404.5 - Adjustment to apportionment factors for corporations in a combined report - Sales factor - Property factor
- Section 59-7-405 - Commission empowered to make rules