48-7-34
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48-7-34.
If
any corporation or nonresident employs in its books of account a detailed
allocation of receipts and expenditures which reflects more clearly than the
processes or formulas prescribed by this chapter the income attributable to the
trade or business within this state, application for permission to base its
return upon the books of account shall be considered by the commissioner. The
application shall be made at least 60 days prior to the last day on which the
taxpayer´s return is to be filed and shall be accompanied by a full and
complete explanation of the method employed.