§ 59-7-303. Apportionable income.

Latest version.

(1) Any taxpayer having income from business activity which is taxable both within and without this state shall allocate and apportion its adjusted income as provided in this part.

(2) Any taxpayer having income solely from business activity taxable within this state shall allocate or apportion its entire adjusted income to this state.

Repealed and Re-enacted by Chapter 169, 1993 General Session

                    
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