| Part A. Receipts from Entities. | Back to Top |
| § 28-4804.01. Character of receipts. |
| § 28-4804.02. Distribution from trust or estate. |
| § 28-4804.03. Business and other activities conducted by trustee. |
| Part B. Receipts Not Normally Apportioned. | Back to Top |
| § 28-4804.04. Principal receipts. |
| § 28-4804.05. Rental property. |
| § 28-4804.06. Obligation to pay money. |
| § 28-4804.07. Insurance policies and similar contracts. |
| Part C. Receipts Normally Apportioned. | Back to Top |
| § 28-4804.08. Insubstantial allocations not required. |
| § 28-4804.09. Deferred compensation, annuities, and similar payments. |
| § 28-4804.10. Liquidating asset. |
| § 28-4804.11. Minerals, water, and other natural resources. |
| § 28-4804.12. Timber. |
| § 28-4804.13. Property not productive of income. |
| § 28-4804.14. Derivatives and options. |
| § 28-4804.15. Asset-backed securities. |
