If the apportionment provisions do not fairly represent the extent of the taxpayer’s business activity in this Commonwealth, section 401(3)2.(a)(18) of the TRC (72 P. S. § 7401(3)2.(a)(18)) may be utilized on a case-to-case basis to effectuate an equitable apportionment by any of the methods provided therein.

Source

The provisions of this § 153.43 amended through November 16, 1984, effective November 17, 1984, 14 Pa.B. 4163. Immediately preceding text appears at serial pages (81535) to (81536).