§ 153.43. Sales factor.

 If the apportionment provisions do not fairly represent the extent of the taxpayer’s business activity in this Commonwealth, section 401(3)2.(a)(18) of the TRC (72 P. S. §  7401(3)2.(a)(18)) may be utilized on a case-to-case basis to effectuate an equitable apportionment by any of the methods provided therein.

Source

   The provisions of this §  153.43 amended through November 16, 1984, effective November 17, 1984, 14 Pa.B. 4163. Immediately preceding text appears at serial pages (81535) to (81536).

---

No part of the information on this site may be reproduced for profit or sold for profit.

This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.