Allocation and Apportionment
12-6-2210Taxation of business; determination whether entirely or partly transacted or conducted within State12-6-2220Allocation of interest, dividends, rents and royalties, gains and losses, and income from personal services12-6-2230Allocation of income not allocated under Section 12-6-222012-6-2240Apportionment of all income remaining after allocation12-6-22502007 Act No. 110, Section 55.D and 2007 Act No. 116, Section 60.D, repealed this section eff for tax years after 201012-6-2252Allocation and apportionment of business income12-6-2260, 12-6-22702007 Act No. 110, Section 55.D and 2007 Act No. 116, Section 60.D, repealed this section eff for tax years after 201012-6-2260Definition of property factor; tangible personal property; determination of value of property12-6-2270Payroll factor; definition of compensation; exclusions12-6-2280Sales factor; definitions12-6-2290Apportionment of remaining net income from principal profits or income derived from sources not otherwise described by this chapter12-6-2295Items included and excluded from terms "sales" and "gross receipts"12-6-2300Apportionment of United States source income for business incorporated in foreign country12-6-2310Income remaining after allocation for certain companies; factors to be used for apportionment12-6-2320Allocation and apportionment of taxpayer's income when provisions unfairly represent taxpayer's business activity; agreement with taxpayer; provision for taxpayer constructing or operating qualified recycling facility