§ 44-11-15 - Variation of method of allocating income.
SECTION 44-11-15
§ 44-11-15 Variation of method ofallocating income. – If at any time the tax administrator, on his or her own motion or acting upon acomplaint by a taxpayer, determines that the methods of allocation provided areinequitable either to the state or to the taxpayer, the tax administrator,after affording the taxpayer reasonable opportunity to be heard, may apply anyother method of allocation that is equitable and, if necessary, shallredetermine the tax.