§5210. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1981, c. 698, §187 (RPR).] 1. Business income. [PL 1987, c. 841, §9 (RP).] 2. Commercial domicile. [PL 1987, c. 841, §9 (RP).] 3. Compensation. “Compensation” means wages, salaries, commissions and any other form […]
§5211. General 1. Apportionment. Any taxpayer, other than a resident individual, estate, or trust, having income from business activity which is taxable both within and without this State, other than the rendering of purely personal services by an individual, shall apportion his net income as provided in this section. Any taxpayer having income solely from […]
§5212. Apportionment of income of mutual fund service providers (REPEALED) SECTION HISTORY PL 1999, c. 754, §1 (NEW). PL 1999, c. 754, §2 (AFF). PL 2007, c. 240, Pt. V, §13 (AMD). PL 2019, c. 401, Pt. C, §10 (RP).
