15-31-304. Allocation of nonapportionable income.
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/mt/title-15/chapter-31/part-3/15-31-304·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
15-31-304 . Allocation of nonapportionable income. Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonapportionable income, must be allocated as provided in Article IV, subsections
(4)through (8), of 15-1-601 .