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Section 206.621 - Nexus; "Actively Solicits" and "Physical Presence" Defined. - Sec. 621. (1) Except as otherwise provided in this part,...
Section 206.623 - Corporate Income Tax; Levy and Imposition; Base; Adjustments; Business Income of Unitary Business Group; "Business Loss" and "Oil and Gas" Defined. - Sec. 623. (1) Except as otherwise provided in this part,...
Section 206.625 - Exemptions; Corporate Income Tax Base of Foreign Person; Sales Factor; "Business Income," "Domiciled," and "Foreign Person" Defined. - Sec. 625. (1) Except as otherwise provided in this section,...