15-31-305: Apportionment of apportionable income.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX
- Part 3. Allocation and Apportionment of Income
All apportionable income must be apportioned to this state as provided in Article IV, subsection (9), of 15-1-601.
Collected 2026-09-14T04:47:25Z. Source file · JSON