§ 59-7-401. Determining threshold level of business activity for corporations organized or incorporated outside of the United States.

§ 59-7-402. Water's edge combined report.

§ 59-7-403. Worldwide combined report.

§ 59-7-404. Calculation of unadjusted income for combined reporting.

§ 59-7-404.5. Adjustment to apportionment factors for corporations in a combined report -- Sales factor -- Property factor. (Effective 5/13/2014)

§ 59-7-405. Commission empowered to make rules.