Subchapter G - MARKET-BASED SOURCING FOR APPORTIONMENT OF INCOME
- § .0100 - GENERAL RULES (§ 05G .0101 to 05G .0102)
- § .0200 - GENERAL PRINCIPLES OF APPLICATION (§ 05G .0201)
- § .0300 - RULES OF REASONABLE APPROXIMATION (§ 05G .0301 to 05G .0303)
- § .0400 - EXCLUSION OF RECEIPTS FROM THE SALES FACTOR (§ 05G .0401 to 05G .0402)
- § .0500 - CHANGES IN METHODOLOGY (§ 05G .0501 to 05G .0505)
- § .0600 - FURTHER GUIDANCE (§ 05G .0601)
- § .0700 - SALE OF A SERVICE (§ 05G .0701)
- § .0800 - SALE OF IN-PERSON SERVICES (§ 05G .0801 to 05G .0803)
- § .0900 - SERVICES DELIVERED TO A CUSTOMER OR ON BEHALF OF THE CUSTOMER, OR DELIVERED ELECTRONICALLY THROUGH THE CUSTOMER (§ 05G .0901 to 05G .0905)
- § .1000 - PROFESSIONAL SERVICES (§ 05G .1001 to 05G .1006)
- § .1100 - LICENSE OR LEASE OF INTANGIBLE PROPERTY (§ 05G .1101 to 05G .1105)
- § .1200 - SALE OF INTANGIBLE PROPERTY (§ 05G .1201)
- § .1300 - SPECIAL RULES (§ 05G .1301 to 05G .1303)
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