Income tax; apportionment; petition for special method of apportionment; Tax Commissioner; powers and duties
(1) If the apportionment provisions contained in sections 77-2734.01 to 77-2734.14 do not fairly represent the taxable income that is reasonably attributable to the business operations conducted within this state, the taxpayer may petition for or the Tax Commissioner may require, in respect to all or any part of the federal taxable income, if reasonable:
(a)The inclusion of one or more additional factors which…#
(a) The inclusion of one or more additional factors which will fairly represent the taxpayer's taxable income in this state;
(b)The exclusion of any one or more factors;#
(b) The exclusion of any one or more factors;
(c)Separate accounting; or#
(c) Separate accounting; or