Chapter 801 - APPORTIONMENT
- Chapter 801 - APPORTIONMENT
- Section 125-801-01 - Definitions
- Section 125-801-02 - Determination of unitary business
- Section 125-801-03 - Apportionment
- Section 125-801-04 - Taxability in another state
- Section 125-801-05 - Consistency
- Section 125-801-06 - Sales factor
- Section 125-801-07 - Corporate partners
- Section 125-801-08 - Variations
- Section 125-801-09 - Property value and factor
- Section 125-801-10 - Payroll value and factor
- Section 125-801-11 - Prorating deductions
- Section 125-801-12 - Application date