59-7-404.5. Adjustment to apportionment factors for corporations in a combined report -- Sales factor -- Property factor.
For purposes of apportionment under:
(1) corporations filing a combined report under Sectionormay not include intercompany sales or other intercompany transactions between the corporations included in the combined report in determining the sales factor; 59-7-402 59-7-403
(2) corporations filing a combined report under Sectionormay not include intercompany rents or other intercompany transactions between the corporations included in the combined report in determining the property factor; and 59-7-402 59-7-403
(3) the amounts of the numerators in this state of the property, payroll, and sales factors of an out-of-state business, as defined in Section, that are directly related to disaster- or emergency-related work, as defined in Section, during a disaster period, as defined in Section, may not be included in the apportionment fraction of the combined group. 53-2a-1202 53-2a-1202 53-2a-1202