Chapter 5 - UNIFORM DIVISION OF INCOME FOR TAX PURPOSES

  1. Part 1 - GENERAL PROVISIONS, version 5 (§ 3.5.1.1 to 3.5.1.11)
  2. Part 2 - RESERVED, version 5
  3. Part 3 - ALLOCATION AND APPORTIONMENT OF INCOME IN GENERAL, version 4 (§ 3.5.3.1 to 3.5.3.11)
  4. Part 4 - WHEN TAXABLE IN ANOTHER STATE, version 4 (§ 3.5.4.1 to 3.5.4.11)
  5. Part 5 - ALLOCATION OF CERTAIN NONBUSINESS INCOME, version 5 (§ 3.5.5.1 to 3.5.5.8)
  6. Part 6 - ALLOCATION OF RENTS AND ROYALTIES [RESERVED], version 5
  7. Part 7 - ALLOCATION OF CAPITAL GAINS AND LOSSES [RESERVED], version 3
  8. Part 8 - ALLOCATION OF INTEREST AND DIVIDENDS [RESERVED], version 4
  9. Part 9 - ALLOCATION OF PATENT AND COPYRIGHT ROYALTIES [RESERVED], version 4
  10. Part 10 - APPORTIONMENT OF BUSINESS INCOME, version 5 (§ 3.5.10.1 to 3.5.10.9)
  11. Part 11 - PROPERTY FACTOR FOR APPORTIONMENT OF BUSINESS INCOME, version 4 (§ 3.5.11.1 to 3.5.11.11)
  12. Part 12 - VALUATION OF PROPERTY FOR INCLUSION IN PROPERTY FACTOR, version 5 (§ 3.5.12.1 to 3.5.12.9)
  13. Part 13 - DETERMINATION OF AVERAGE VALUE OF PROPERTY FOR INCLUSION IN PROPERTY FACTOR, version 3 (§ 3.5.13.1 to 3.5.13.8)
  14. Part 14 - PAYROLL FACTOR FOR APPORTIONMENT OF BUSINESS INCOME, version 3 (§ 3.5.14.1 to 3.5.14.10)
  15. Part 15 - DETERMINATION OF COMPENSATION FOR INCLUSION IN PAYROLL FACTOR, version 2 (§ 3.5.15.1 to 3.5.15.8)
  16. Part 16 - SALES FACTOR FOR APPORTIONMENT OF BUSINESS INCOME, version 2 (§ 3.5.16.1 to 3.5.16.11)
  17. Part 17 - DETERMINATION OF SALES IN THIS STATE OF TANGIBLE PERSONAL PROPERTY FOR INCLUSION IN SALES FACTOR, version 2 (§ 3.5.17.1 to 3.5.17.9)
  18. Part 18 - DETERMINATION OF SALES IN THIS STATE OF OTHER THAN TANGIBLE, version 2 (§ 3.5.18.1 to 3.5.18.9)
  19. Part 19 - EQUITABLE ADJUSTMENT OF STANDARD ALLOCATION OR APPORTIONMENT, version 2 (§ 3.5.19.1 to 3.5.19.19)
  20. Part 20 - AGREEMENTS AUTHORIZED IN UNUSUAL CASES [RESERVED], version 4
  21. Part 21 - CONSTRUCTION OF ACT, version 4 (§ 3.5.21.1 to 3.5.21.8)

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