If the allocation and apportionment provisions of this Act do not fairly represent the extent of the taxpayer's business activity in this state, the taxpayer may petition for or the Director of the Department of Finance and Administration may require, in respect to all or any part of the taxpayer's business activity, if reasonable:
(a) separate accounting;
(b) the exclusion of any one or more of the factors;
(c) the inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this state; or
(d) the employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's income.
Section: Previous 26-51-710 26-51-711 26-51-712 26-51-713 26-51-714 26-51-715 26-51-716 26-51-717 26-51-718 26-51-719 26-51-720 26-51-721 26-51-722 26-51-723 NextLast modified: November 15, 2016