GroundRules
15-31-311: Receipts factor for receipts in this state.
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
(1) Receipts from the sale of tangible personal property are in this state as provided for in Article IV, subsection (11), of 15-1-601.
(2) Receipts, other than receipts provided for in subsection (1), are in this state as provided for in Article IV, subsection (12), of 15-1-601.
Collected 2026-09-14T04:47:25Z. Source file · JSON