Part 3. Allocation and Apportionment of Income
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15-31-301. Corporations subject to allocation and apportionment.
15-31-302. Definitions.
15-31-303. When taxable in another state.
15-31-304. Allocation of nonbusiness income.
15-31-305. Apportionment of business income.
15-31-306. Definition of property factor.
15-31-307. Values used for property factor.
15-31-308. Definition of payroll factor.
15-31-309. Payroll factor for compensation in this state.
15-31-310. Definition of sales factor.
15-31-311. Sales factor for sales in this state.
15-31-312. Apportionment formula -- unitary business provisions.
15-31-313. Rules.
15-31-314. through 15-31-320 reserved.
15-31-321. Definitions.
15-31-322. Water's-edge election.
15-31-323. Apportionment factors.
15-31-324. Water's-edge election period -- consent.
15-31-325. Treatment of dividends.
15-31-326. Domestic disclosure spreadsheet.