§ 109.9. Other methods of allocation.

 This chapter is designed to apportion and allocate to this Commonwealth in a fair and equitable manner the income of a nonresident from sources within this Commonwealth. If the methods provided under this chapter do not so allocate and apportion those items, the Department may require a taxpayer to apportion and allocate those items under such method as it will prescribe as long as the prescribed method results in a fair and equitable apportionment and allocation.

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