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Rule Chapter: 42.26
Chapter Title: CORPORATE MULTISTATE ACTIVITIES
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42.26 : CORPORATE MULTISTATE ACTIVITIES


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Rule No. Rule Title Latest
Version
Effective
Date
Subchapter 1
General Provisions
42.26.101 ALTERNATIVE TAX access file 11/26/2016
Subchapter 2
Income Allocation and Apportionment
42.26.201 INTENT access file 1/1/2018
42.26.202 DEFINITIONS access file 1/1/2018
42.26.203 CONSISTENCY AND UNIFORMITY IN REPORTING access file 1/1/2018
42.26.204 COMBINED REPORTS access file 1/1/2018
42.26.205 TWO OR MORE BUSINESSES OF A SINGLE TAXPAYER access file 1/1/2018
42.26.206 APPORTIONABLE AND NONAPPORTIONABLE INCOME DEFINED access file 1/1/2018
42.26.207 DETERMINATION OF APPORTIONABLE AND NONAPPORTIONABLE INCOME access file 1/1/2018
42.26.208 ALLOCATION OF INCOME AND DEDUCTIONS access file 1/1/2018
42.26.209 TAXABILITY access file 12/21/2001
42.26.210 TAXABLE IN ANOTHER STATE access file 1/1/2018
42.26.211 CONCEPT OF "SUBJECT TO" A TAX access file 12/27/2002
42.26.212 STATE TAXING JURISDICTION access file 12/21/2001
42.26.213 WATER'S-EDGE ELECTION TRANS 12/21/2001
42.26.214 DEFINITIONS REP 4/16/1993
42.26.215 PROCEDURE TRANS 12/21/2001
42.26.216 REVOCATION OR NON RENEWAL OF WATER'S-EDGE ELECTIONS TRANS 12/21/2001
42.26.217 DOMESTIC DISCLOSURE SPREADSHEET TRANS 12/21/2001
42.26.218 TAX RATES TRANS 12/21/2001
42.26.219 APPLICABILITY TRANS 12/21/2001
Rule 42.26.220 reserved
42.26.221 APPORTIONMENT AND ALLOCATION GENERALLY TRANS 12/21/2001
42.26.222 APPORTIONMENT FORMULA TRANS 12/21/2001
42.26.223 APPORTIONMENT FACTORS TRANS 12/21/2001
42.26.224 DISREGARDING OR MODIFYING A WATER'S-EDGE ELECTION TRANS 12/21/2001
42.26.225 CERTAIN CORPORATIONS INCLUDABLE IN A WATER'S-EDGE COMBINED RETURN TRANS 12/21/2001
42.26.226 TREATMENT OF DIVIDENDS FOR PURPOSES OF A WATER'S-EDGE COMBINED RETURN TRANS 12/21/2001
42.26.227 PARTNERSHIP DEFINED REP 4/16/1993
42.26.228 TREATMENT OF PARTNERSHIPS AND DISREGARDED ENTITIES IN THE APPORTIONMENT FORMULA access file 12/27/2002
42.26.229 PARTNERSHIPS AND DISREGARDED ENTITIES - NONAPPORTIONABLE INCOME access file 1/1/2018
42.26.230 APPORTIONMENT FORMULA - EXCLUSIONS access file 1/1/2018
42.26.231 PROPERTY FACTOR IN GENERAL access file 1/1/2018
42.26.232 PROPERTY USED FOR THE PRODUCTION OF APPORTIONABLE INCOME access file 1/1/2018
42.26.233 CONSISTENCY IN REPORTING WITH RESPECT TO PROPERTY access file 12/9/2011
42.26.234 NUMERATOR OF PROPERTY FACTOR access file 9/23/2011
42.26.235 VALUATION OF OWNED PROPERTY access file 12/21/2001
42.26.236 VALUATION OF RENTED PROPERTY access file 1/1/2018
42.26.237 AVERAGING PROPERTY VALUES access file 9/23/2011
Rules 42.26.238 through 42.26.240 reserved
42.26.241 PAYROLL FACTOR IN GENERAL access file 1/1/2018
42.26.242 CONSISTENCY IN REPORTING WITH RESPECT TO PAYROLL access file 9/23/2011
42.26.243 DENOMINATOR OF PAYROLL FACTOR access file 12/21/2001
42.26.244 NUMERATOR OF PAYROLL FACTOR access file 9/23/2011
42.26.245 NUMERATOR OF RECEIPTS FACTOR - SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY - MARKET BASED SOURCING access file 1/1/2018
42.26.246 NUMERATOR OF RECEIPTS FACTOR - SALE, RENTAL, LEASE, OR LICENSE OF REAL PROPERTY access file 1/1/2018
42.26.247 NUMERATOR OF RECEIPTS FACTOR - RENTAL, LEASE, OR LICENSE OF TANGIBLE PERSONAL PROPERTY access file 1/1/2018
42.26.248 NUMERATOR OF RECEIPTS FACTOR - SALE OF A SERVICE access file 1/1/2018
42.26.249 NUMERATOR OF RECEIPTS FACTOR - LICENSE OR LEASE OF INTANGIBLE PROPERTY access file 1/1/2018
42.26.250 NUMERATOR OF RECEIPTS FACTOR - SALE OF INTANGIBLE PROPERTY access file 1/1/2018
42.26.251 RECEIPTS FACTOR IN GENERAL access file 1/1/2018
42.26.252 CONSISTENCY IN REPORTING WITH RESPECT TO RECEIPTS access file 1/1/2018
42.26.253 DENOMINATOR OF RECEIPTS FACTOR access file 1/1/2018
42.26.254 NUMERATOR OF RECEIPTS FACTOR access file 1/1/2018
42.26.255 SALES OF TANGIBLE PERSONAL PROPERTY access file 1/1/2018
42.26.256 SALES OF TANGIBLE PERSONAL PROPERTY TO FEDERAL GOVERNMENT access file 9/23/2011
42.26.257 SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY - COSTS OF PERFORMANCE access file 1/1/2018
42.26.258 SALES FACTOR DEFINITIONS REP 4/16/1993
42.26.259 SALE OF TANGIBLE AND INTANGIBLE PROPERTY COMPUTATION OF THE RECEIPTS FACTOR access file 1/1/2018
42.26.260 APPLICATION OF THE FINNIGAN RULE access file 1/1/2018
42.26.261 SPECIAL APPORTIONMENT AND ALLOCATION COMPUTATIONS access file 9/23/2011
42.26.262 SPECIAL COMPUTATIONS RELATED TO PROPERTY FACTOR access file 9/23/2011
42.26.263 SPECIAL COMPUTATIONS RELATED TO RECEIPTS FACTOR access file 1/1/2018
42.26.264 SPECIAL COMPUTATIONS RELATED TO FREIGHT AND PASSENGER CARRIERS access file 9/23/2011
42.26.265 SPECIAL RULES FOR RAILROADS TRANS 12/21/2001
42.26.266 THE PROPERTY FACTOR TRANS 12/21/2001
42.26.267 THE DENOMINATOR AND NUMERATOR OF THE PROPERTY FACTOR TRANS 12/21/2001
42.26.268 THE PAYROLL FACTOR TRANS 12/21/2001
42.26.269 THE SALES (REVENUE) FACTOR TRANS 12/21/2001
42.26.270 SPECIAL RULES FOR TRUCKING COMPANIES TRANS 12/21/2001
42.26.271 THE PROPERTY FACTOR TRANS 12/21/2001
42.26.272 THE PAYROLL FACTOR TRANS 12/21/2001
42.26.273 THE SALES (REVENUE) FACTOR TRANS 12/21/2001
42.26.274 DE MINIMUS NEXUS STANDARD TRANS 12/21/2001
42.26.275 SPECIAL RULES RELATED TO INSTALLMENT SALES TRANS 12/21/2001
42.26.276 UNREPORTED INCOME ON INSTALLMENT OBLIGATION IN YEAR OF DISSOLUTION TRANS 12/21/2001
Rules 42.26.277 through 42.26.279 reserved
42.26.280 GENERAL STATEMENT TRANS 12/21/2001
42.26.281 APPORTIONMENT OF BUSINESS INCOME REP 4/16/1993
42.26.282 PROPERTY FACTOR TRANS 12/21/2001
42.26.283 THE PAYROLL FACTOR TRANS 12/21/2001
42.26.284 SALES (TRANSPORTATION REVENUE) FACTOR TRANS 12/21/2001
42.26.285 RECORDS TRANS 12/21/2001
42.26.286 AIRLINE REGULATION EXAMPLES TRANS 12/21/2001
Rules 42.26.287 through 42.26.289 reserved
42.26.290 LONG-TERM CONSTRUCTION CONTRACTS TRANS 12/21/2001
42.26.291 BUSINESS AND NONBUSINESS INCOME REP 4/16/1993
42.26.292 APPORTIONMENT OF BUSINESS INCOME TRANS 12/21/2001
42.26.293 COMPLETED CONTRACT METHOD - SPECIAL COMPUTATION TRANS 12/21/2001
42.26.294 COMPUTATION FOR YEAR OF WITHDRAWAL, DISSOLUTION OR CESSATION OF BUSINESS - COMPLETED CONTRACT METHOD TRANS 12/21/2001
Subchapter 3
Water's-Edge
42.26.301 WATER'S-EDGE ELECTION access file 11/26/2016
42.26.302 PROCEDURE access file 1/1/2018
42.26.303 REVOCATION OR NONRENEWAL OF WATER'S-EDGE ELECTIONS access file 9/23/2011
42.26.304 DOMESTIC DISCLOSURE SPREADSHEET access file 12/21/2001
42.26.305 TAX RATES REP 9/23/2011
42.26.306 APPLICABILITY access file 4/23/2004
42.26.307 APPORTIONMENT AND ALLOCATION GENERALLY access file 1/1/2018
42.26.308 APPORTIONMENT FORMULA access file 1/1/2018
42.26.309 APPORTIONMENT FACTORS access file 1/1/2018
42.26.310 DISREGARDING OR MODIFYING A WATER'S-EDGE ELECTION access file 9/7/2012
42.26.311 CERTAIN CORPORATIONS INCLUDABLE IN A WATER'S-EDGE COMBINED RETURN access file 11/26/2016
42.26.312 TREATMENT OF DIVIDENDS FOR PURPOSES OF A WATER'S-EDGE COMBINED RETURN access file 1/1/2018
42.26.313 REORGANIZATIONS OF WATER'S-EDGE TAXPAYERS access file 11/26/2016
Subchapter 4
Special Rules Related to Installment Sales
42.26.401 SPECIAL RULES RELATED TO INSTALLMENT SALES access file 1/1/2018
42.26.402 UNREPORTED INCOME ON INSTALLMENT OBLIGATION IN YEAR OF DISSOLUTION access file 12/21/2001
Subchapter 5
Public Law 86-272
42.26.501 PUBLIC LAW 86-272 access file 4/23/2004
42.26.502 NATURE OF PROPERTY BEING SOLD access file 4/23/2004
42.26.503 SOLICITATION OF ORDERS AND ACTIVITIES ANCILLARY TO SOLICITATION access file 4/23/2004
42.26.504 DE MINIMIS ACTIVITIES access file 4/23/2004
42.26.505 SPECIFIC LISTING OF UNPROTECTED AND PROTECTED ACTIVITIES access file 11/26/2016
42.26.506 INDEPENDENT CONTRACTORS access file 4/23/2004
42.26.507 APPLICATION OF DESTINATION STATE LAW IN CASE OF CONFLICT access file 4/23/2004
42.26.508 APPLICATION OF STATEMENT OF FOREIGN COMMERCE access file 4/23/2004
42.26.509 REGISTRATION OR QUALIFICATION TO DO BUSINESS access file 4/23/2004
42.26.510 LOSS OF PROTECTION FOR CONDUCTING UNPROTECTED ACTIVITY DURING PART OF THE TAX YEAR access file 4/23/2004
42.26.511 APPLICATION OF THE JOYCE RULE REP 1/1/2018
Subchapter 6
Railroads
42.26.601 DEFINITIONS access file 12/21/2001
42.26.602 GENERAL RULES FOR RAILROADS access file 1/1/2018
42.26.603 THE PROPERTY FACTOR access file 12/21/2001
42.26.604 THE DENOMINATOR AND NUMERATOR OF THE PROPERTY FACTOR access file 12/21/2001
42.26.605 THE PAYROLL FACTOR access file 1/1/2018
42.26.606 THE RECEIPTS FACTOR access file 1/1/2018
Subchapter 7
Trucking
42.26.701 DEFINITIONS access file 12/21/2001
42.26.702 GENERAL RULES FOR TRUCKING COMPANIES access file 1/1/2018
42.26.703 THE PROPERTY FACTOR access file 12/21/2001
42.26.704 THE PAYROLL FACTOR access file 1/1/2018
42.26.705 THE RECEIPTS FACTOR access file 1/1/2018
42.26.706 DE MINIMUS NEXUS STANDARD access file 12/21/2001
Subchapter 8
Airlines
42.26.801 DEFINITIONS access file 12/21/2001
42.26.802 GENERAL STATEMENT access file 1/1/2018
42.26.803 THE PROPERTY FACTOR access file 12/21/2001
42.26.804 THE PAYROLL FACTOR access file 12/21/2001
42.26.805 THE RECEIPTS FACTOR access file 1/1/2018
42.26.806 RECORDS access file 12/21/2001
42.26.807 AIRLINE REGULATION EXAMPLES access file 1/1/2018
Subchapter 9
Special Rules for Construction Contracts
Rule 42.26.901 reserved
42.26.902 LONG-TERM CONSTRUCTION CONTRACTS access file 1/1/2018
42.26.903 APPORTIONMENT OF APPORTIONABLE INCOME access file 1/1/2018
42.26.904 COMPLETED CONTRACT METHOD - SPECIAL COMPUTATION access file 1/1/2018
42.26.905 COMPUTATION FOR YEAR OF WITHDRAWAL, DISSOLUTION, OR CESSATION OF BUSINESS - COMPLETED CONTRACT METHOD access file 1/1/2018
Subchapter 10
Publishing Companies – Apportionment
42.26.1001 DEFINITIONS access file 4/23/2004
42.26.1002 GENERAL RULE access file 1/1/2018
42.26.1003 APPORTIONMENT OF APPORTIONABLE INCOME access file 1/1/2018
Subchapter 11
Television and Radio Broadcasting
42.26.1101 DEFINITIONS access file 4/23/2004
42.26.1102 GENERAL RULE access file 1/1/2018
42.26.1103 APPORTIONMENT OF APPORTIONABLE INCOME access file 1/1/2018
Subchapter 12
Telecommunication Services for Corporate Income Taxes
42.26.1201 DEFINITIONS access file 4/15/2011
42.26.1202 GENERAL RULE access file 1/1/2018
42.26.1203 PROPERTY FACTOR access file 4/15/2011
42.26.1204 RECEIPTS FACTOR access file 1/1/2018
42.26.1205 APPLICABILITY access file 4/15/2011
Subchapter 13
Financial Institutions
42.26.1301 DEFINITIONS access file 1/1/2018
42.26.1302 APPORTIONMENT AND ALLOCATION access file 1/1/2018
42.26.1303 RECEIPTS FACTOR access file 1/1/2018
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