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| § 43-1131 |
Definitions |
| § 43-1132 |
Taxpayers liable; exceptions to allocation and apportionment; examination of evidence of income and expenses |
| § 43-1133 |
Taxability in other state |
| § 43-1134 |
Allocation of nonbusiness income |
| § 43-1135 |
Net rents and royalties |
| § 43-1136 |
Capital gains and losses |
| § 43-1137 |
Interest and dividends |
| § 43-1138 |
Patent and copyright royalties |
| § 43-1139 |
Allocation of business income |
| § 43-1140 |
Property factor |
| § 43-1141 |
Valuation of property |
| § 43-1142 |
Average value of property |
| § 43-1143 |
Payroll factor |
| § 43-1144 |
Compensation paid in state |
| § 43-1145 |
Sales factor |
| § 43-1146 |
Situs of sales of tangible personal property |
| § 43-1147 |
Situs of sales of other than tangible personal property; definitions |
| § 43-1148 |
Apportionment by department |
| § 43-1149 |
Interpretation |
| § 43-1150 |
Short title |
