¹See DE Code 1902(b)(8).

²See MD Code Ann. 10-306.1(b) and NJ Stat. Ann. 54:10A-4.4(b).

³See MD Code Ann. 10-306.1(a)(7) and NJ Stat. Ann. 54:10A-4.4(a).

⁴See MS Code Ann. 27-7-17 and NY Tax Law 208.9(o).

⁵VA Code Ann. 58.1-302.

⁶See NC Gen. Stat. 105-130.7A.

⁷See, e.g., MA Gen. Laws, Ch. 63, Code 31I, and NJ Stat. Ann. 54:10A-4.4(a).

⁸NY Tax Law 208.9(o)(1)(B).

⁹NY Tax Law 208.9(o)(1)(D).

¹⁰AL Rev. Stat. 40-18-35(b).

¹¹See AL DOR, Reg. 810-3-35-.02(3)(g), Ex. 1.

¹²MA DOR TIR No. 03-19 (9/4/03).

¹³CT Gen. Stat. 12-218c.

¹⁴See AL DOR, Reg. 810-3-35-.02(3)(h).

¹⁵See NJ Division of Taxation, Questions and Answers Regarding the Business Tax Reform Act of 2002, Question 9 (revised 1/6/04).

¹⁶MA Gen. Laws, Ch. 63, Code 31I.

¹⁷See NJ Division of Taxation, note 15 supra, Question 12.

¹⁸See VA Code Ann. 58.1-402(B)(8) and (9).

¹⁹See AL DOR, Rev. Reg. 810-3-35-.02(3)(b).

²⁰See TN Code Ann. 67-4-2006.

²¹See IL Comp. Stat. Ch. 35, 1501.

²²See IL Comp. Stat. Ch. 35, 203.

²³See OAR 150-314.295.