15-31-310: Definition of receipts factor.
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
The receipts factor is provided for in Article IV, subsection (10), of 15-1-601.
Collected 2026-09-14T04:47:25Z. Source file · JSON