Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in ยงยง 26-51-705 -- 26-51-708.
Section: Previous 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