Any taxpayer having income from business activity which is taxable both within and without this state, other than activity as a public utility or the rendering of purely personal services by an individual, shall allocate and apportion his net income as provided in this Act.
Section: 26-51-702 26-51-703 26-51-704 26-51-705 26-51-706 26-51-707 26-51-708 26-51-709 26-51-710 26-51-711 26-51-712 26-51-713 26-51-714 26-51-715 NextLast modified: November 15, 2016