710:50-17-70 Unitary income; unitary business

"Unitary income" means income derived from the conduct of each separate business in more than one state, all the factors or which are essential to determining the ultimate gain derived from the business enterprise as a whole, and not from its component parts which are too closely connected and necessary to each other to justify division or separate allocation. Each corporation must calculate its own Oklahoma Taxable Income/Loss separately, even when included in a Consolidated Return.