Article 2.5 - Uniform Division of Income for Tax Purposes Act

  1. § 25120 - Definition of Business and Nonbusiness Income
  2. § 25121 - Application of the Uniform Division of Income for Tax Purposes Act
  3. § 25122 - When Taxpayer is Taxable in Another State
  4. § 25128 - Apportionment of Business Income
  5. § 25128-1 - Extractive Business Activity
  6. § 25128-2 - Agricultural Business Activity
  7. § 25128.5 - Single-Sales Factor Formula Election
  8. § 25129 - Property Factor
  9. § 25130 - Property Factor. Valuation of Owned and Rented Property
  10. § 25131 - Property Factor. Averaging Property Values
  11. § 25132 - Payroll Factor
  12. § 25133 - Payroll Factor. Compensation Paid in this State
  13. § 25134 - Sales Factor
  14. § 25135 - Sales Factor. Sales of Tangible Personal Property
  15. § 25136 - Sales Factor. Sales Other than Sales of Tangible Personal Property in this State
  16. § 25136-2 - Sales Factor. Sales Other than Sales of Tangible Personal Property in this State
  17. § 25137 - Other Apportionment Methods
  18. § 25137-1 - Apportionment and Allocation of Partnership Income
  19. § 25137-2 - Contractors - Apportionment of Income, Long-Term Contracts
  20. § 25137-3 - Franchisors-Allocation and Apportionment of Income
  21. § 25137-4-1 - Banks and Financial Corporations-Allocation and Apportionment of Income-for Income Years Beginning Before January 1, 1996
  22. § 25137-4.2 - Banks and Financial Corporations-Allocation and Apportionment of Income
  23. § 25137-5 - Commercial Fishing-Allocation and Apportionment of Income
  24. § 25137-6 - Combined Reports Including Foreign Country Operations. [Renumbered]
  25. § 25137-7 - Air Transportation Companies-Allocation and Apportionment of Income
  26. § 25137-8 - Motion Picture and Television Film Producers and Television Networks-Apportionment of Income. [Renumbered]
  27. § 25137-8.1 - Motion Picture and Television Film Producers and Television Networks - Apportionment of Income
  28. § 25137-8.2 - Motion Picture and Television Film Producers, Distributors, and Television Networks - Apportionment of Income
  29. § 25137-9 - Railroads-Allocation and Apportionment of Income
  30. § 25137-10 - Combination of General (Non-Financial) and Financial Corporations
  31. § 25137-11 - Allocation and Apportionment of Income of Trucking Companies
  32. § 25137-12 - Print Media
  33. § 25137-14 - Mutual Fund Service Providers and Asset Management Service Providers
  34. § 25137-15 - Apportionment and Allocation of Income of Space Transportation Companies
  35. § 25139 - Title and Effective Date

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