Article 2.5. Uniform Division of Income for Tax Purposes Act

• § 25120. Definition of Business and Nonbusiness Income.
• § 25121. Application of the Uniform Division of Income for Tax Purposes Act.
• § 25122. When Taxpayer is Taxable in Another State.
• § 25128. Apportionment of Business Income.
• § 25128–1. Extractive Business Activity.
• § 25128–2. Agricultural Business Activity.
• § 25128.5. Single-Sales Factor Formula Election.
• § 25129. Property Factor.
• § 25130. Property Factor. Valuation of Owned and Rented Property.
• § 25131. Property Factor. Averaging Property Values.
• § 25132. Payroll Factor.
• § 25133. Payroll Factor. Compensation Paid in this State.
• § 25134. Sales Factor.
• § 25135. Sales Factor. Sales of Tangible Personal Property.
• § 25136. Sales Factor. Sales Other than Sales of Tangible Personal Property in this State.
• § 25136–2. Sales Factor. Sales Other than Sales of Tangible Personal Property in this State.
• § 25137. Other Apportionment Methods.
• § 25137–1. Apportionment and Allocation of Partnership Income.
• § 25137–2. Contractors — Apportionment of Income, Long-Term Contracts.
• § 25137–3. Franchisors—Allocation and Apportionment of Income.
• § 25137–4–1. Banks and Financial Corporations—Allocation and Apportionment of Income—for Income Years Beginning Before January 1, 1996.
• § 25137–4.2. Banks and Financial Corporations—Allocation and Apportionment of Income.
• § 25137–5. Commercial Fishing—Allocation and Apportionment of Income.
• § 25137–6. Combined Reports Including Foreign Country Operations. [Renumbered]
• § 25137–7. Air Transportation Companies—Allocation and Apportionment of Income.
• § 25137–8. Motion Picture and Television Film Producers and Television Networks—Apportionment of Income. [Renumbered]
• § 25137–8.1. Motion Picture and Television Film Producers and Television Networks — Apportionment of Income.
• § 25137–8.2. Motion Picture and Television Film Producers, Distributors, and Television Networks — Apportionment of Income.
• § 25137–9. Railroads—Allocation and Apportionment of Income.
• § 25137–10. Combination of General (Non-Financial) and Financial Corporations.
• § 25137–11. Allocation and Apportionment of Income of Trucking Companies.
• § 25137–12. Print Media.
• § 25137–14. Mutual Fund Service Providers and Asset Management Service Providers.
• § 25137–15. Apportionment and Allocation of Income of Space Transportation Companies.
• § 25139. Title and Effective Date.