§ 59-7-302. Definitions -- Determination of when a taxpayer is considered to be a sales factor weighted taxpayer. (Effective 1/1/2015)

§ 59-7-303. Apportionable income.

§ 59-7-305. When taxable in another state.

§ 59-7-306. Allocation of certain nonbusiness income.

§ 59-7-307. Allocation of rents and royalties.

§ 59-7-308. Allocation of capital gains and losses.

§ 59-7-309. Allocation of interest and dividends.

§ 59-7-310. Allocation of patent and copyright royalties.

§ 59-7-311. Method of apportionment of business income.

§ 59-7-312. Property factor for apportionment of business income -- Mobile flight equipment of an airline.

§ 59-7-313. Valuation of property for inclusion in property factor.

§ 59-7-314. Averaging property values for inclusion in property factors.

§ 59-7-315. Payroll factor for apportionment of business income -- Compensation of flight personnel by an airline.

§ 59-7-316. Determination of compensation for inclusion in payroll factor.

§ 59-7-317. Sales factor for apportionment of business income -- Transportation revenues of an airline.

§ 59-7-318. Sales of tangible personal property.

§ 59-7-319. Circumstances under which a receipt, rent, royalty, or sale is considered to be in this state.

§ 59-7-320. Equitable adjustment of standard allocation or apportionment.

§ 59-7-321. Construction.