All business income shall be apportioned to this state by multiplying the income by a fraction, the numerator of which is the property factor plus the payroll factor plus double the sales factor, and the denominator of which is four.
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 26-51-716 NextLast modified: November 15, 2016