Subpart 3. Receipts Normally Apportioned. § 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.
