Nonapportionable income is that income which is allocable directly to a particular state. ... Intangible income of a personal holding company is apportionable unless it qualifies as nonapportionable income under the same standard that applies to other corporations.

How is Nonapportionable income apportioned to the states?

Apportionable income is apportioned among jurisdictions by use of a formula. Nonapportionable income is specifically assigned or allocated to one or more specific jurisdictions pursuant to express rules.

Is interest income Apportionable in Colorado?

Both the interest income and any dividends are apportionable income.