Article 4 - UNIFORM DIVISION OF INCOME FOR TAX PURPOSES ACT

Section 43-1131 - Definitions
Section 43-1132 - Taxpayers liable; exceptions to allocation and apportionment; examination of evidence of income and expenses
Section 43-1133 - Taxability in other state
Section 43-1134 - Allocation of nonbusiness income
Section 43-1135 - Net rents and royalties
Section 43-1136 - Capital gains and losses
Section 43-1137 - Interest and dividends
Section 43-1138 - Patent and copyright royalties
Section 43-1139 - Allocation of business income
Section 43-1140 - Property factor
Section 43-1141 - Valuation of property
Section 43-1142 - Average value of property
Section 43-1143 - Payroll factor
Section 43-1144 - Compensation paid in state
Section 43-1145 - Sales factor
Section 43-1146 - Situs of sales of tangible personal property
Section 43-1147 - Situs of sales of other than tangible personal property; definitions
Section 43-1148 - Apportionment by department
Section 43-1149 - Interpretation
Section 43-1150 - Short title